Reading a payslip without getting ripped off

Under the Fair Work Act, every Australian employer must give you a payslip within one working day of payday. Paper or PDF, either works. The Fair Work Ombudsman publishes the full list of required items. Here is what each one means and how to spot a problem.

The required items

A lawful payslip must show:

• Employer's name and ABN. If the ABN is missing or you cannot find the business on abn.business.gov.au, that is a red flag.
• Your name. Spelled the way you gave it to payroll.
• Pay period. The dates the pay covers (e.g. 1 May to 7 May).
• Date of payment.
• Gross pay. Total before any deductions.
• Net pay. What lands in your bank.
• Hours worked and hourly rate, if you are paid by the hour. Salaried workers see an annual rate.
• Penalty rates, allowances, bonuses or loadings, itemised on their own lines.
• Deductions. PAYG (tax) is the standard one. Other deductions (union fees, salary sacrifice) must be itemised and authorised by you in writing.
• Superannuation. The amount of super the employer is going to pay, and the fund it will land in.
• Leave balances are not required on every payslip but most payroll systems include them.

Working through a real payslip

Take a casual hospitality role, 20 hours at $28.26/hour.

• Gross pay = 20 x $28.26 =$565.20.
• PAYG withholding (tax-free threshold claimed, no HECS) = around $24. The exact figure comes from ATO tax tables.
• Super = 12% x $565.20 =$67.82 (the Superannuation Guarantee rate from 1 July 2025).
• Net pay = roughly $541.

Cross-check this against the Moneysmart pay calculator if the numbers feel off.

Things to check every pay

• Hours match what you actually worked. Compare against your roster or shift log.
• Hourly rate matches the modern award or enterprise agreement that covers your job. Look it up on the Fair Work website.
• PAYG is being withheld. If the tax column says zero and you earn over $360 a week, something is wrong.
• Super is at least 12% of ordinary time earnings.
• Net pay equals gross minus the listed deductions. If the maths does not work, ask payroll.

When something looks wrong

Step 1 is always to ask your employer or payroll team. Most issues are typos, not fraud.

If they refuse to fix it, escalate:

• Unpaid wages or wrong rate: Fair Work Ombudsman (fairwork.gov.au). Free, anonymous if you want.
• Unpaid or underpaid super: ATO unpaid super enquiry.
• No payslip at all: Fair Work Ombudsman. Penalties for the employer per missing payslip are significant.

Keep every payslip for at least five years. The ATO recommends digital copies in a folder you can search later.

This is general explanatory information. For workplace advice see the Fair Work Ombudsman or a registered tax agent.