This information is only relevant to employers and employees in the WA state industrial relations system – sole traders, unincorporated partnerships, unincorporated trusts and some incorporated or not for profit organisations. Find out more on the Guide to who is in the WA state system page.
If you operate or are employed by a Pty Ltd business – you can find information on this topic on the Fair Work Ombudsman website.
Requirements for pay slips
Many WA awards require employers to provide pay slips to their employees so ensure you check the relevant award provisions.
Subject to any award provisions, standard inclusions on a pay slip are:
- employer business name and ABN
- employee name and job title or job classification
- date of payment
- period of payment
- the ordinary hourly rate of pay and the number of hours worked at that rate
- overtime worked and penalty rates paid
- any allowances paid such as tool allowances
- deductions from pay including the amount, type of deduction and who it was sent to
- gross wage, net wage and tax deducted
- current accruals of annual, sick and long service leave
- superannuation details, including the amount of superannuation contribution made by the employer (and any employee contribution), and the name of the fund
It is not compulsory to provide a pay slip to employees who are award-free. However it is good business practice to provide a pay slip and this may help to avoid confusion and disputes if queries arise.
Note that if an employee or former employee makes a written request for access to employment records, the employer is required to provide access to employment records. The access to records page has more information.
There are also record keeping requirements concerning pay related information that employers are obliged to meet.
Contact Wageline if you require assistance.
Pay slip template
Employers can use Wageline’s Pay slip template to help provide pay slips to their employees.