What records do employers need to keep?
Understand the payroll, PAYG withholding, super, and worker records employers may need to keep.
Summary
Employers need records to support payroll, PAYG withholding, super guarantee, worker classification and reporting obligations. The ATO provides guidance on employer reporting and payment records.
What this means
Employer records may include wage records, payment summaries or STP reports, tax file number declarations, super contribution records, contractor records, and records of amounts withheld and paid.
Good records reduce payroll risk and help respond to ATO queries.
Typical actions
- Keep payroll records for each worker.
- Keep PAYG withholding and STP records.
- Keep super contribution records.
- Keep records showing employee or contractor classification decisions.
- Review records regularly for completeness.
Official ATO sources
Last checked: 20 June 2026
Obligations when people work for you
Explains employer obligations when engaging workers.
PAYG withholding
Explains PAYG withholding obligations.
Super guarantee
Explains super guarantee obligations and recordkeeping considerations.
Related questions
- What is PAYG withholding for employees?
- What is super guarantee?
- What is Single Touch Payroll?
- What is the difference between employee and contractor?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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