WFH Diary vs a Spreadsheet or Excel Template
Is a spreadsheet a valid WFH hours record?
Yes, if you keep it at the time. The ATO accepts a diary, timesheets, rosters or logs from a time-tracking app as a record of the actual hours you worked from home, as long as the record is made when you do the work (PCG 2023/1 para 58). A spreadsheet you update each day is a diary.
What doesn’t count is an estimate. Since 1 March 2023, the fixed rate method needs a record of your actual hours for the whole income year. A four-week sample scaled up, or a typical week copied across the year, isn’t accepted.
The filled-in-later risk
The weak point of any spreadsheet is the day you forget. If you catch up on Friday, you’re writing down what you remember, and three weeks later it’s a guess.
A spreadsheet can’t show when a row was typed. If the ATO asks, a sheet with the same 9 to 5 on every row, filled in for months at a time, is hard to defend as a record kept at the time. If you do fill in a past day, a “Written on” column shows that honestly. Don’t fill in days you can’t remember.
What columns a good sheet needs
A good WFH hours sheet records when you started and stopped each day, not just a total, and when you wrote the row. Our free WFH diary template has these columns.
| Column | Why it’s there |
|---|---|
| Date | One row for each day you work from home |
| Start and finish | Shows your actual hours, not a typical day |
| Breaks | Lunch and personal time aren’t work hours |
| Hours at home | Finish minus start, minus breaks, leaving out office time. This is the number you multiply by the rate |
| Notes | Explains a split day or a meeting away from your desk |
| Written on | The date you filled in the row, ideally the same day. It shows the record was kept at the time |
Keep a total row for the year, and multiply by the rate for the period (70c an hour for 2024–25 to 2026–27). The ATO drops the cents.
Spreadsheet vs WFH Diary
The difference is who does the recording: with a spreadsheet you do, every day; with WFH Diary your Mac does, and you confirm each day.
| Spreadsheet | WFH Diary | |
|---|---|---|
| Cost | Free | Free to track; Pro reports A$14.99 a year or A$39.99 once |
| Platform | Anything that opens Excel, Numbers or Google Sheets | Mac only |
| How hours get recorded | You type start and finish times | Automatically while your Mac is in use |
| Forgotten days | Gaps, or rows filled in from memory | Still recorded; you confirm them later |
| Breaks | You subtract them | Pauses over 15 minutes are flagged for you to answer |
| Days entered later | Shown only if you fill in a “Written on” column | Labelled “added later” in your report |
| Work away from the computer | Easy to include | Add it as a manual entry, or answer a pause as worked |
When a spreadsheet is the better choice
A spreadsheet is fine, and free, if you’re disciplined about it.
- Your work at home isn’t mostly on a Mac.
- You already fill in a timesheet each day and can copy it across.
- You work from home on set days, and you’ll add a row each of those days.
If you’ve started a sheet and keep forgetting it, an automatic record will be more complete. You can also use both: keep WFH Diary running and use the sheet for work you do away from the Mac.
Questions
Does the ATO accept an Excel spreadsheet for WFH hours?
A spreadsheet can be a diary of your actual hours if you fill it in at the time. The ATO lists a diary as one kind of record. Estimates and typical-week patterns aren’t accepted.
Can I fill in my spreadsheet at the end of the week?
The record should be made at the time you work. Catching up from memory moves it toward an estimate. If you must fill in a past day, note that you did.
Is there a free WFH diary template?
Yes. Our free WFH diary template has columns for the date, start and finish, breaks, hours at home, notes, and the date you wrote each row.
Sources
This is general information, not tax advice. Check your own situation with the ATO or a registered tax agent. WFH Diary is not affiliated with or endorsed by the Australian Taxation Office.