Most payslip errors aren't deliberate — employers simply don't know which fields are legally required. Under the Fair Work Act payslip requirements, a missing ABN or absent super fund name isn't a minor oversight. It's a civil penalty offence. Here's exactly what a compliant Australian payslip looks like for the 2025-26 tax year, field by field.
- Employer name and ABN
- Employee name, pay period dates, and payment date
- Gross pay, PAYG tax withheld, and net pay — all shown separately
- Ordinary hourly rate (required for casual and hourly workers)
- Super fund name, member number, contribution amount, and the 11.5% rate
What Must Appear on an Australian Payslip — The Fair Work Checklist
The Fair Work Regulations 2009 (reg 3.46) set out ten mandatory fields. Every payslip you issue must include all of them — there's no partial compliance. Miss even one and you're exposed to a penalty of up to $19,800 per contravention for a corporation (as of 2025-26 Fair Work penalty unit values: 60 penalty units × $330).

Here's the full checklist with realistic example values for a casual retail worker:
| Required Field | Example Value |
|---|---|
| 1. Employer name | Greenfield Retail Pty Ltd |
| 2. Employer ABN | 51 234 567 890 |
| 3. Employee name | Sarah Chen |
| 4. Pay period | 1 July 2025 – 14 July 2025 |
| 5. Date of payment | 16 July 2025 |
| 6. Gross pay | $1,235.00 |
| 7. PAYG tax withheld | $185.00 |
| 8. Net pay | $1,050.00 |
| 9. Ordinary hourly rate (casual/hourly) | $32.50/hr × 38 hrs |
| 10. Super fund name + member number | AustralianSuper — Member #1234567 |
| 11. Super contribution amount + rate | $142.03 (11.5%) |
Salaried employees don't need an hourly rate shown, but every other field applies. For a closer look at how PAYG withholding appears on a payslip, we've broken that down separately.
Annotated Payslip Sample — Australia 2025-26
Below is a realistic mock payslip for Sarah Chen (a composite of casual retail workers we see regularly). Each numbered callout maps to the checklist above.
Shawn Martinez, CPA
Senior Tax Accountant
Shawn Martinez is a Certified Public Accountant with over 12 years of experience in Australian taxation and payroll compliance. He specializes in PAYG withholding, superannuation regulations, and ATO compliance for small to medium businesses.
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