WAGE AND EMPLOYMENT RECORDS

An employer is only allowed to deduct income tax, orders for attachment of earnings made by a court (see: "Attachment of earnings", in Chapter 8*1 Debts), 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.

The following paragraphs are drawn from the WR Regulations. It is likely that similar regulations will be operative under the FW Act. Regulations made under the FW Act were not available at the time of writing (July 2009).

Under the WRA and the WR Regulations (see: Part 19), an employer must give the employee, within one day of being paid, a payslip showing:

the employee's name;
the employee's classification;
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;
the amount and purpose of deductions and where paid; 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:

the employee's date of birth;
name of award, AWA etc., if applicable;
the classification of the employee;
whether full-time or part-time;
whether permanent, temporary or casual;
overtime worked;
rate of remuneration;
leave entitlements;
superannuation contributions; and
if terminated, how.

If employees are employed under an employment agreement, the records must show:

the employee's name and work classification;
the employment agreement, and the pay received by the employee;
the employee's age, if under 21;
all deductions made from the employee's pay, and the reasons for each deduction;
the employee's daily starting and finishing times;
any leave taken by the employee (paid or unpaid);
any superannuation contributions made by or on behalf of the employee; and
any other matter required by the regulations to be kept.

Records must be kept for seven years, and a copy must be given to the employee to whom the record applies, on request.