AN120185 – Draughting Employees, Planners, Technical Employees, &c (State) Award
4.8 PAY SLIPS AND EMPLOYER RECORDS
4.8.1 Pay Slips
Section 123 of the Industrial Relations Act 1996 (NSW) (the Act) requires that when an employer pays remuneration to an employee, the employer must supply the employee with written particulars regarding the payment. The section enables an employer, with the approval of the Industrial Registrar, to make different arrangements for the supply of information about remuneration.
NOTE:
The written particulars required by the Act, as set out in clause 7 of the Industrial Relations (General) Regulation 2001, are subject to change from time to time and are repeated here for convenience only.
Clause 7 Particulars of remuneration to be supplied to employees
(1) For the purposes of section 123 of the Act, the following written particulars are to be supplied by the employer to an employee when remuneration is paid to the employee:
(a) the name and Australian Business Number
(b) the name of the employee,
(c) if the remuneration of the employee is set by an industrial instrument the classification of the employee under that instrument,
(d) the date on which the payment was made,
(e) the period of employment to which the payment relates,
(f) the gross amount of remuneration (including overtime and other payments),
(g) the amount paid as overtime or such information as will enable the employee to calculate the amount paid as overtime,
(h) the amount deducted for taxation purposes,
(i) the amount deducted as employee contributions for superannuation purposes,
(j) the particulars of all other deductions,
(k) the net amount paid.
4.8.2 Employer Records
Section 129 of the Industrial Relations Act 1996 (NSW) (the Act) requires that an employer must ensure that certain records are kept in relation to employees of the employer.
NOTE:
The records required by the Act, as set out in Division 2 - Employers records, of Part 4 of the Industrial Relations (General) Regulation 2001, are subject to change from time to time and are summarised here for convenience only.
Clause 9 Content of records - General
The prescribed records relating to an employee must contain the following particulars:
(a) the full name of the employer,
(b) the Australian Business Number of the employer
(c) the full name of the employee,
(d) if any conditions of employment of the employee are set by an industrial instrument the classification of the employee under that instrument,
(e) whether the employee is employed full-time or part-time,
(f) whether the employee is employed on a permanent, temporary or casual basis,
(g) if the employee is an apprentice or trainee within the meaning of the Industrial and Commercial Training Act 1989 the date the person became such an apprentice or trainee,
(h) the date on which the employee was first employed with the employer,
(i) if the employee's employment is terminated the date of termination.
Clause 10 Content of records - Remuneration And Hours Worked
10(1) (Particulars re remuneration)
The prescribed records relating to an employee must contain the following particulars concerning the remuneration paid and hours worked by the employee:
(a) if the relevant industrial instrument prescribes the number of hours to be worked per week, day or other period the number of hours worked by the employee during each such period,
(b) if the relevant industrial instrument limits the daily hours of work and provides for the payment of daily overtime the number of hours worked by the employee during each day and the times of starting and ceasing work,
(c) if the relevant industrial instrument prescribes a weekly, daily, hourly or other period rate of remuneration the rate of remuneration per week, day, hour or other period at which the employee is paid,
(d) if the relevant industrial instrument prescribes piece-work the number and description of pieces made by the employee and the rate per piece at which the employee is paid,
(e) the gross amount of remuneration paid to the employee, showing the deductions made from that remuneration,
(f) such other particulars as are necessary to show that the requirements of the relevant industrial instrument relating to remuneration paid and hours worked are being complied with.
10(2) (Remuneration defined)
In this clause, remuneration includes overtime and other payments.
Clause 11 Content of records – Leave
The prescribed records relating to an employee must contain the following particulars about leave of any kind to which the employee is entitled under the industrial relations legislation or an industrial instrument:
(a) the leave taken by the employee,
(b) the employee's entitlement from time to time to that leave,
(c) accrual of leave.
Clause 12 Content of records - Superannuation Contributions
12(1) (Particulars re superannuation)
The prescribed records relating to an employee must contain the following particulars about any superannuation contributions that the employer must make for the benefit of the employee under an industrial instrument:
(a) the amount of the contributions made,
(b) the period over which the contributions are made,
(c) when the contributions are made,
(d) the name of the fund or funds to which the contributions were made,
(e) the basis on which the employer became liable to make the contributions (including particulars of any relevant election by the employee).
12(2) (Certain particulars not required)
The particulars referred to in subclause (1)(a) (c) are not required in the case of contributions to a defined benefit superannuation fund within the meaning of the Occupational Superannuation Standards Regulations of the Commonwealth.
Clause 13 Manner and form of keeping records
13(1) (Prescribed records in English)
The prescribed records must be:
(a) in legible form in the English language, or
(b) in computerised or other form that is readily accessible and is convertible into a legible form in the English language.
13(2) (Enabling inspection)
For the purposes of enabling an inspector or other person to exercise any power conferred by the Act to inspect any records kept in the form referred to in subclause (1)(b), the relevant part of the records are to be converted into legible form in the English language.
Clause 14 Transfer of records to successor employers
14(1) This clause applies to the transfer of records kept by an employer (the former employer) relating to a transferred employee (as defined in section 101 of the Act) to the successor of the employer (the new employer).
14(2) The former employer must transfer to the new employer all prescribed records relating to the transferred employee that, at the date of transfer, the former employer is required to keep under section 129 of the Act.
14(3) The new employer is to keep those transferred records as if they had been made by the new employer at the time they were made by the former employer.
14(4) The former employer is required to keep a copy of the transferred records for a period of at least 6 years after those records were made.
14(5) The new employer is not required to make records of anything occurring in the course of the transferred employee's employment with the former employer.
