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The payroll file a sponsor keeps: three regimes, three retention periods

Sponsor records in 2026: 7 years under Fair Work, 2 years after sponsorship ends, 5 years for tax, and proof every salary cleared $79,423.

A monitoring letter usually asks for one thing: records. It rarely asks for an explanation. The Department wants payslips, contracts and proof of payment for each sponsored worker, by a set date. We see sponsors who paid correctly fail that request because the file was thin. This note sets out the records, the three regimes behind them and each retention period.

In short: Fair Work records run for 7 years, tax records for 5, and the migration obligation until 2 years after sponsor obligations end. Keep one file per sponsored worker that proves every salary met the nomination and the $79,423 threshold.

Three regimes, one set of documents

Most employers know the Fair Work rules. Fewer know that sponsorship adds its own record obligation. Each regime asks for overlapping documents with different retention periods. The safe course is to keep the longest period for everything.

The Fair Work Act 2009 and the Fair Work Regulations 2009 apply to every employee, sponsored or not. Employee records must be kept for 7 years. They must be in English, legible and readily accessible to an inspector. They cover pay, hours, leave, superannuation contributions and termination. Payslips must be issued within 1 working day of pay day. A missing record can shift the burden of proof to the employer in a wage claim.

What the migration file must show

The sponsor record obligation is framed around the other sponsor obligations. Each obligation needs a document that proves it was met. We build the file around that logic, one worker at a time.

Sponsor obligationThe record that proves it
Equivalent terms and the nominated salaryPayslips, the payroll ledger and bank records of each payment
Work in the nominated occupationContract, position description, rosters and any change of duties
Work at the nominated locationRosters, timesheets and any relocation letter
No recovery of sponsorship costsInvoices and proof the business paid the $330 nomination charge and the levy
Notifications to the DepartmentA copy of each notification with the date it was sent
Return travel costs, if requestedThe written request and proof of payment

The payment record is the one that fails most often. A payslip shows what payroll intended. A bank record shows what the worker received. An inspector compares the two against the nomination. Where they differ, the explanation must also be on file.

How long, in one timeline

Retention is where employers get caught. Many destroy records on a Fair Work timetable, or on their accountant's 5 year rule. The migration period can run longer, because it follows the sponsorship, not the pay run.

  1. Day one of employment Open the sponsored-worker file. Add the nomination approval, the signed contract and the position description.
  2. Every pay day Issue the payslip within 1 working day. Keep the payroll entry and the bank record together.
  3. Every change Record any change to pay, duties, hours or location, and the date it took effect.
  4. The worker leaves Keep the resignation or termination letter and the Department notification.
  5. Sponsorship ends The migration record obligation continues for 2 more years.
  6. 7 years from each record The Fair Work period ends. Only then consider destroying payroll records.

Is your file ready for a request?

If the Department asked tomorrow, could you produce 12 months of pay records for each sponsored worker?

The commercial side: who holds your records

Our commercial practice often finds the record risk in a supplier contract, not in HR. Payroll bureaus, labour hire firms and cloud software providers hold the data. The sponsor still carries the obligation. Three contract points matter.

First, the service agreement should give the business access to complete records on request. Second, it should require the provider to return or export the data when the contract ends. Third, it should not let the provider delete records on its own schedule. A 3 year data retention clause in a software licence is a breach waiting to happen.

Sales and restructures raise the same issue. In a share sale the records stay with the company. In an asset sale the seller keeps its own obligation, even after the staff move. We add record custody to the sale agreement for that reason. Directors should also see the file, because care and diligence extends to the records. Our note on director duties when your company sponsors explains why.

A checklist for the sponsored-worker file

Your browser will remember what you tick. The contract items link to our note on employment contracts for sponsored staff. The wider housekeeping sits in our note on the sponsor register.

How we help

The migration practice reviews sponsored-worker files against the sponsor obligations. The commercial practice reviews the payroll and software contracts that hold the data. To arrange a record review, contact us.

Figures verified against Home Affairs visa pricing as at 1 July 2026. Record obligations come from the Fair Work Act 2009, its Regulations and the Migration Regulations 1994.

Frequently asked questions

How long must a sponsor keep payroll records?

Keep them for the longest period that applies. That is 7 years under Fair Work, or 2 years after sponsor obligations end, if later.

Can we keep records only in electronic form?

Yes. The records must be readable, reproducible on request and capable of verification by an independent person. Keep the source payment data, not just generated reports.

Is a payslip enough to prove we paid the nominated salary?

Not on its own. A payslip shows what was due. Bank records show what the worker received, and the Department may ask for both.

Our payroll provider holds the records. Is that a problem?

Not if the contract gives you full access and an export on termination. The sponsor obligation stays with the business, whoever stores the data.

Do the records obligations end when the worker leaves?

No. The Fair Work period runs from each record. The migration obligation continues until 2 years after sponsor obligations end.

General information as at 18 September 2026. Not legal advice. Record obligations depend on your workforce and your sponsorship history, so obtain advice before destroying any employment record.

Next step

Ready to act on this?

Book a consultation and we apply it to your facts: the visa, the contract or both. Fixed fee quoted in writing afterwards.