Pay and entitlements

It is important to pay your employees correctly, and to ensure they receive everything they are entitled to as an employee under the law. The key areas are outlined below.

Minimum wage

The Fair Work Commission conducts a wage review each financial year. Changes made to the minimum wage come into effect on the 1 July each year.

Learn more about the national minimum wage.

Pay slips

Pay slips must be issued to each employee within 1 working day of pay day, even if an employee is on leave.

Pay slips must contain details of the payments, deductions, and superannuation contributions for each pay period. They must include all of the following:

  • the employer's name
  • the employer's Australian Business Number (ABN), if any
  • the employee's name
  • the date of payment
  • the pay period-beginning and end dates (e.g. 15/8/2021 to 22/8/2021)
  • the gross and net amount of payment
  • any loadings, monetary allowances, bonuses, incentive-based payments, penalty rates, or other separately identifiable entitlement paid.

They can be issued either electronically or on paper. Electronic pay slips must list the same information as paper pay slips. Employers must give electronic pay slips to each worker by email or into an electronic personal account, rather than simply storing them on a database. They must also be in an easily printable format.

It is best practice for pay slips to be written in plain and simple English.

Also consider...