Wage and employment records


Employers can only deduct authorised or legally ordered payments and need not make other deduction the employee requests. Payslips must contain certain details and employment records must be kept.

An employer is only allowed to deduct income tax, orders for attachment of earnings made by a court (seeAttachment 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;

allowances; and

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;

overtime worked;

rate of remuneration;

leave entitlements;

superannuation contributions; and

if terminated, how.

A copy of the record must be given to the employee to whom the record applies, on request.