Mining Companies
WA mining payroll is the most complex in Australia. Generate compliant payslips for site employees under Enterprise Agreements — including All-In rates, remote allowances, and FIFO roster-based pay periods.
Built for WA mining, FIFO, construction & small business · WA public holidays · FIFO roster support · 12% super · Free preview · PDF from $4.99 · No signup
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HOW OUR PERTH PAYSLIP GENERATOR WORKS
Built specifically for Perth's payroll complexity — FIFO rosters, site Enterprise Agreements, WA public holidays, and multi-allowance mining payslips. Each field maps to the mandatory disclosures in Fair Work Regulations 2009, Reg 3.46.
Add your Perth business name and ABN. Both are mandatory on every payslip under Fair Work Regulations 2009, Reg 3.46. Labor hire firms should use the labor hire company ABN — not the host site operator's ABN.
Select casual, part-time, full-time, or contractor. For mining and construction workers, identify whether they're covered by a Modern Award or a site-specific Enterprise Agreement. The EA name and classification should appear on the payslip.
For FIFO workers, set the pay period to match the roster cycle (e.g. 14-day swing). Enter base hours, then add remote area allowances, FIFO travel allowances, tool allowances, and overtime as separate line items. Each must be individually disclosed.
Enter PAYG tax withheld — for high-income mining workers, verify the correct marginal rate bracket. Add superannuation at 12% from 1 July 2025. Include the dollar amount and fund name — both mandatory under Fair Work Regulations 2009.
Review the live payslip preview — verify all FIFO allowances, site rates, and penalty rates are correctly itemised. Download a print-ready Fair Work-compliant PDF from $4.99. No account or subscription required.
WA PAYSLIP COMPLIANCE
The payslip generator Perth employers need must handle WA's unique payroll complexity — not just swap a city name on a generic template. Perth operates under the Fair Work Act 2009 (s536) and Fair Work Regulations 2009 (Reg 3.46) for national system employers, which includes virtually every incorporated Perth business. Payslips must be issued within one working day of each pay day to every employee — including FIFO workers on remote sites.
WA's payroll landscape is unlike any other Australian state. The mining and resources sector dominates — accounting for a disproportionate share of the WA workforce and generating payroll compliance requirements that are genuinely more complex than retail or office-based industries. Enterprise Agreements on WA mine sites regularly pay 40–80% above Award minimums. Every EA rate, site allowance, and roster-cycle adjustment must be correctly disclosed on the payslip.
Civil penalties for payslip non-compliance reach $16,500 per contravention for individuals and $82,500 for a body corporate. The Fair Work Ombudsman has specifically targeted the WA mining supply chain — labor hire firms, subcontractors, and second-tier mining services — in national compliance campaigns.
View official Fair Work payslip guidance ↗Every WA payslip must include all of the following:
WESTERN AUSTRALIA SPECIFIC
MINING & FIFO PAYROLL
WA's FIFO workforce is one of the largest in the world. Payslips for FIFO and mining employees are subject to the same Fair Work Act obligations as any other Australian worker — but the payroll structure is significantly more complex. The table below shows common WA FIFO roster configurations and their payslip implications.
Most WA mining workers are employed under site-specific Enterprise Agreements that pay substantially above Award minimums. The EA rate, classification level, and EA name should appear on every payslip. Remote area allowances, FIFO travel, accommodation, and meals provided by the employer may have separate PAYG tax and FBT implications — which affect the net pay figure disclosed on the payslip.
| Roster Type | Annual Work Days | Typical Industry | Payslip Note |
|---|---|---|---|
| 8 days on / 6 days off | 195 | Iron ore, gold mining (Pilbara) | Usually fortnightly; 2 full cycles per month |
| 14 days on / 7 days off (2:1) | 243 | Offshore oil & gas, LNG (WA NW Shelf) | Monthly pay common; must show full cycle dates |
| 14 days on / 14 days off (1:1) | 182 | Remote mine sites, fly-in construction | Fortnightly or monthly; 26 or 12 payslips/yr |
| 4 days on / 4 days off | 182 | Rotating shift processing, smelting | Weekly or fortnightly; non-calendar periods |
| 5 days on / 2 days off (DIDO) | 261 | Drive-in-drive-out, Perth basin | Standard fortnightly; standard payslip applies |
📋 WORKED EXAMPLE — FIFO Payslip (8:6 Roster, Mining EA)
⚠️ Example only. EA rates, allowances, and PAYG calculations vary by site and individual circumstances. Always verify against the applicable Enterprise Agreement and the ATO's tax withheld schedule.
CONSTRUCTION & CONTRACTORS
Perth's construction sector is one of the most active in Australia, driven by mining infrastructure, residential development, and public works. Construction payroll under the Building and Construction General On-site Award 2020 involves a layer of allowances and penalty rates that most generic payslip tools handle poorly.
Perth construction payslips must separately itemise: the base hourly rate for the worker's classification (CW1 through CW9), travel allowances (calculated per km or daily flat rate), tool allowances, height and confined space allowances, overtime (time and a half for first two hours, double time thereafter), and WA public holiday penalty rates (250% under the Award). Rolling these into a single gross figure and not itemising them individually is a Fair Work violation.
Labor hire firms placing workers on Perth construction sites must apply the host site's Enterprise Agreement rates — not the Labour Hire Award base rate — when the EA rates are higher. This is actively enforced by the Fair Work Ombudsman. Labor hire payslips must also correctly identify the employing entity (the labor hire firm's ABN) while applying the host site rate structure.
[INTERNAL LINK: /au/fair-work-payslip-requirements] Fair Work payslip requirements — full field-by-field breakdown →Each of these must appear as a separate line item:
MODERN AWARD REFERENCE
The rates below are base weekday ordinary-time rates for the lowest classification in each Award applicable to Perth employers. Most WA mining workers are on Enterprise Agreements that pay well above these Award floors — but the Award rate remains the minimum safety net. Always verify your Award and classification at fairwork.gov.au.
| Modern Award | Classification | Min. Rate (FY2025–26) | Note |
|---|---|---|---|
| Mining Industry Award | Grade A1 – Mining Operator | $29.87/hr | Most WA miners on EAs above this |
| Building & Construction (On-site) Award | CW/ECW 1 | $28.55/hr | Plus travel, tool & site allowances |
| Hospitality Industry (General) Award | Level 1 – F&B Attendant | $24.68/hr | Plus Sat/Sun penalty rates |
| General Retail Industry Award | Level 1 – Retail Employee | $25.41/hr | Sat 125%, Sun 150% |
| Labour Hire (WA) — national system | Follows host site EA or underlying Award | EA-dependent | Must match host site classification |
| Clerks — Private Sector Award | Level 1 – Clerical | $25.09/hr | Perth office and admin workers |
⚠️ Rates are base weekday ordinary-time for the lowest classification. Penalty rates, allowances, and EA rates apply on top. Always verify at fairwork.gov.au.
PAYROLL REFERENCE
PAYG withheld must appear on every Perth payslip. WA mining and construction workers frequently earn in the $120,000–$180,000 range, placing them in the 37% marginal bracket. High-income FIFO workers earning above $180,000 are in the 45% bracket. Getting this wrong — particularly for high earners on All-In EA rates — creates both payslip disclosure failures and ATO withholding shortfalls.
| Taxable Income (Annual) | Tax Rate | Approx. Weekly Gross | Perth Context |
|---|---|---|---|
| $0 – $18,200 | 0% | $0 | Below tax-free threshold |
| $18,201 – $45,000 | 19% | $1–$865 | Junior/entry level Perth workers |
| $45,001 – $120,000 | 32.5% | $866–$2,307 | Most Perth trades and office workers |
| $120,001 – $180,000 | 37% | $2,308–$3,461 | Senior mining & construction roles |
| $180,001+ | 45% | $3,462+ | High-income FIFO and executive roles |
⚠️ Rates exclude the 2% Medicare Levy. LITO applies below $66,667. Use the ATO Tax Withheld Calculator for exact weekly or fortnightly withholding amounts.
PAYROLL PLANNING
Western Australia has two public holidays that differ significantly from other states and catch Perth employers out every year. WA Day (Foundation Day) falls on the first Monday in June. The King's Birthday is observed on the last Monday in September — not in June as in most states. Both are gazetted WA public holidays. Employees working these days are entitled to penalty rates under their Modern Award or Enterprise Agreement.
★ WA only — these dates are unique to Western Australia. East-coast businesses operating Perth sites must use the WA calendar, not their home-state calendar. Verify at commerce.wa.gov.au ↗
COMPLIANCE RISK
These are not edge cases. They are the structural errors that the Fair Work Ombudsman and RevenueWA find repeatedly in WA mining, construction, and hospitality audits — each creating immediate civil penalty exposure.
Fix: Most WA mining and construction workers are employed under Enterprise Agreements that pay 20–60% above the underlying Modern Award. Payslips that show the Award rate — or a composite rate that cannot be reconciled against the EA — expose the employer to underpayment claims. The EA name, rate, and classification level should appear on every payslip.
Fix: Remote area allowances, FIFO meal allowances, and accommodation provided by the employer may be taxable fringe benefits or assessable income depending on the arrangement. The ATO's fringe benefits tax rules apply to employer-provided FIFO transport and accommodation. If not handled correctly, the PAYG withheld figure on the payslip will be wrong — creating both payslip disclosure breach and ATO exposure.
Fix: Perth labor hire firms must apply the host site's Enterprise Agreement rates — not the Labour Hire Award — when placing workers into mining or construction sites. Using a lower labour hire base rate when the host EA rate applies is sham contracting territory and a Fair Work Ombudsman priority.
Fix: WA Day falls on the first Monday in June and is a WA-specific public holiday. Perth employers who run operations on WA Day and don't pay public holiday penalty rates are in breach of the applicable Modern Award. This is a common error for east-coast businesses operating Perth sites who apply their home-state holiday calendars.
Fix: WA observes the Queen's (now King's) Birthday on the last Monday of September — not in June like most other states. East-coast payroll teams running WA operations routinely miss this, underpaying WA employees by not applying public holiday rates in September and potentially overpaying in June.
Fix: Some Perth mining EAs pay an All-In daily rate that covers all allowances, penalty rates, and overtime. Even under an All-In structure, a payslip is still legally required. It must show the gross figure, the PAYG withheld, the super contribution, and enough detail to demonstrate the worker is not underpaid against the National Employment Standards minimum entitlements.
WHO USES THIS TOOL
WA mining payroll is the most complex in Australia. Generate compliant payslips for site employees under Enterprise Agreements — including All-In rates, remote allowances, and FIFO roster-based pay periods.
FIFO rosters (8:6, 2:1, 4:1) create non-standard pay periods. OfficeDraft handles custom roster cycles, site allowances, and the specific line item disclosures required for FIFO payslips under Fair Work.
Perth construction payroll under the Building and Construction General On-site Award involves travel allowances, tool allowances, inclement weather provisions, and multi-tier overtime. All must be itemised.
Perth labor hire operators supplying workers to mining and construction sites must issue compliant payslips under the Labour Hire licensing framework — with the host employer's site EA rates applied correctly.
Perth retail and hospitality businesses with casual weekend staff need payslips showing Saturday (125%) and Sunday (150–175%) penalty rates under the relevant Modern Award — itemised separately.
Perth HR and payroll teams managing mixed workforces — permanent, casual, FIFO, and contractor — can generate corrected or supplementary payslips quickly without a full system rebuild.
LEGAL CONTEXT
Perth employers are subject to the Fair Work Act 2009 (s536) and Fair Work Regulations 2009 (Reg 3.46) — and separately to WA payroll tax administered by RevenueWA. Payslip penalties reach $16,500 per contravention for individuals and $82,500 for a body corporate. The Fair Work Ombudsman has specifically targeted the WA mining supply chain in national compliance operations.
Western Australia is the only state with a dual industrial relations system. Incorporated private sector employers — including mining companies, construction firms, and retailers — are national system employers subject to the Fair Work Act 2009. Unincorporated WA state system employers are subject to the WA Industrial Relations Act 1979 instead. Most Perth businesses fall under the national system.
Western Australia has two public holidays that differ from most other states. WA Day (Foundation Day) falls on the first Monday in June. The King's Birthday holiday is observed on the last Monday in September — not in June as in most states. Both trigger public holiday penalty rate obligations for Perth employers under the applicable Modern Award or Enterprise Agreement.
WA payroll tax applies above a $1 million annual wages threshold at 5.5% standard rate (5.0% for regional employers). It is administered by RevenueWA — not the ATO — and is entirely separate from Fair Work Act obligations. Both can issue penalties for the same payroll period: Fair Work for payslip failures, RevenueWA for payroll tax shortfalls.
FIFO employees on remote WA mine sites are entitled to the same Fair Work Act payslip protections as Perth metro workers. The Fair Work Ombudsman has specific guidance on FIFO and remote worker payroll. EA-based All-In rates must still be disclosed in enough detail on the payslip to allow the employee to verify they are not underpaid against the National Employment Standards.
⚠️ This information is for general guidance only and does not constitute legal, tax, or payroll advice. Verify at fairwork.gov.au, ato.gov.au, and RevenueWA.
FREQUENTLY ASKED QUESTIONS
Yes. All Perth employers covered under the national workplace relations system must issue a payslip within one working day of each pay day under the Fair Work Act 2009 (s536). Western Australia is unique in that it has both a state industrial relations system (for WA state system employers) and the national system. Most private sector Perth employers — including mining companies, construction firms, and retail — operate under the national system and are subject to full Fair Work Act payslip obligations.
FIFO workers in WA are entitled to Fair Work payslips on the same legal basis as office-based employees. The payslip must show: gross pay, net pay, PAYG withheld, superannuation (12% from July 2025) including fund name, and any site-specific allowances — such as remote area allowances, FIFO travel allowances, or tool allowances — each as a separate line item. Most WA mining FIFO workers are employed under site-specific Enterprise Agreements that set rates significantly above Award minimums. The EA rate, not the Award rate, must appear on the payslip.
Yes. WA payroll tax is administered by the Department of Finance (RevenueWA) and applies to businesses with annual wages above $1 million in WA. The standard rate is 5.5% on wages above the threshold, with a reduced rate of 5.0% for regional employers. Payroll tax is an employer obligation — it does not appear on employee payslips — but non-compliance is enforced separately from Fair Work Act penalties. Businesses operating in both Perth metro and regional WA may have different rate obligations.
WA mining payroll is more complex than most other Australian industries for three structural reasons. First, most mining employees are covered by site-specific Enterprise Agreements with All-In rates or composite pay structures that combine base, allowances, and penalty rates into a single figure — which must still be disclosed with enough transparency to verify the employee is not underpaid against the underlying Award. Second, FIFO rosters create non-standard pay periods. Third, remote area allowances, accommodation, and meals provided by the employer may have PAYG implications that affect the net pay figure on the payslip.
Private sector employers in Perth operating under the national workplace relations system are subject to Fair Work Act 2009 payslip obligations — including the one-working-day delivery rule and the mandatory fields in Reg 3.46. Unincorporated WA state system employers (a shrinking category, mainly partnerships and sole traders employing under state awards) are subject to the WA Industrial Relations Act 1979 instead. Most Perth businesses — including incorporated companies, public companies, and national operators — are national system employers. If uncertain, the Fair Work Ombudsman's employer coverage tool at fairwork.gov.au can confirm which system applies.
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