An employer is only allowed to deduct income tax, orders for attachment of earnings made by a court (see “Attachment of earnings” in Are you in debt?), or other deductions that have been authorised by the employee. An employer is not compelled to make requested deductions, however, and may refuse, for example, to pay union dues by automatic deduction. The employee may withdraw an authority at any time by making a written request to the employer.
Under the FW Act and Fair Work Regulations 2009 (see part 3–6 Regulations) an employer must give the employee a payslip showing:
•the employer’s name and ABN number;
•the employee’s name;
•the date of payment;
•the period to which the payment related;
•ordinary hourly rate and the number of hours worked at that rate (if paid an hourly rate);
•any special hourly rates (e.g. overtime) and number of hours at that rate;
•rate of annual salary;
•gross and net amounts;
•superannuation contributions and fund.
An employer is required to keep certain employment records. An employer is required to keep a record of employees, specifying:
•whether full-time or part-time;
•whether permanent, temporary or casual;
•the gross and net amounts paid;
•any guarantee of earnings;
•rate of remuneration;
•superannuation contributions; and
•if terminated, how.
A copy of the record must be given to the employee to whom the record applies, on request.