Guide/Australia
Australia

Australian payroll compliance, in plain English.

What every Australian employer has to get right — super, tax file numbers, awards, leave, Single Touch Payroll and payslips — answered clearly and linked back to the source: Fair Work and the ATO.

Ledra Pay in Australia — the country page →

The compliance checklist

The things that have to be in place to run payroll legally in Australia. Each item links to a full explainer. Want the printable, standalone version? See the payroll setup checklist.

For each new employee
1

Have the employee complete a TFN declaration so you withhold the right tax. No TFN, no exemption → withhold at the top rate.

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2

Identify the modern award and the right classification level, and pay at least the award or National Minimum Wage.

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3

Offer choice of fund; if none is chosen, request the employee's stapled fund from the ATO before using your default.

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Every pay run
4

Pay the super guarantee (12% from 1 July 2025) on OTE — generally not on overtime. Check eligibility and OTE.

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5

Annual and personal/carer's leave accrue under the NES on ordinary hours — see how overtime is treated.

Overtime, leave & super →
6

Report wages, tax and super to the ATO every pay day via STP Phase 2.

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7

Issue a payslip within one working day of pay day, and keep employee and pay records for seven years.

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The journey & the calendars

One employee's whole tenure, and the deadlines from three angles — by journey stage, by pay cycle, and by reporting period.

⭐ Hire to retire: the payroll lifecycle

Five stages, every date — what data is collected and what payments are made, from offer to exit.

The timeline, by pay cycle

The four clocks: payday drives STP + super; size drives PAYG; hiring drives TFN; the year drives finalisation.

The reporting calendar

Monthly, quarterly and annual reporting on a financial-year strip — and the mid-year changes to watch.

For global operators

Serving Australian customers without an Australian presence? The operator's map — entities, taxes, lodgement, certification and money movement — researched against government sources and updated as the law moves.

⭐ Run payroll in Australia — without being in Australia

The five things a foreign operator must have handled, honestly costed — and the alternative.

Registrations & employer IDs

Entity paths, ABN vs WPN, and what must exist before the first payday.

Payroll taxes, explained

What's withheld vs what's on top — PAYG, super on qualifying earnings, state payroll tax.

The lodgement calendar

STP every payday, BAS cycles, finalisation, super deadlines — and what lateness costs.

Who's allowed to run payroll?

Software certification, the TPB boundary, and when payroll itself is a registrable service.

Paying employees: the rails

ABA files, BECS and NPP, the AML payroll carve-out, and who may move the money.

All Australian guides

Short, sourced explainers for the questions employers actually ask.

Payroll setup checklist

Everything you need in place to run compliant payroll in Australia.

Who governs Australian payroll

ATO, Fair Work, state revenue offices — what each body owns, takes and enforces.

Lodgement timeline by pay cycle

When STP, super, PAYG and TFN fall due if you pay weekly, fortnightly or monthly.

Hire to retire: the lifecycle

The end-to-end journey — data collected and payments made at every stage.

The reporting calendar

Monthly, quarterly and annual reporting on the financial-year strip.

Overtime, leave & super

Does overtime accrue leave or attract super? Mostly no — here's why.

Who gets super?

SG eligibility, ordinary time earnings, contractors, and the 12% rate.

TFN declarations

Collecting a TFN and what happens when there isn't one.

Single Touch Payroll (STP 2)

What STP Phase 2 reports, and when.

Modern awards & minimum pay

Awards, classifications, minimum wage and penalty rates.

Leave under the NES

Annual, personal/carer's and long service leave.

Payslips & records

What must be on a payslip, and how long to keep records.

Super stapling & choice

Choosing a fund for new hires and the stapled-fund rules.

How Ledra Pay helps

Compliant Australian payroll, as infrastructure

Ledra Pay runs certified gross-to-net calculation, super on OTE, award interpretation, STP Phase 2 lodgement and compliant payslips behind one embedded API — with an auditable evidence chain behind every figure.

See Australian payroll →
General information only — not legal or tax advice. This guide explains common Australian payroll rules in plain terms and may not reflect the latest changes or your specific award, agreement or circumstances. Always confirm with the Fair Work Ombudsman, the ATO, or a registered tax/BAS agent.