Introduction
More red tape for employers ensures employees are receiving their entitlements. Under new regulations, it is a requirement that employers keep records of employee’s employment. The changes will be effected through amendments to both the Workplace Relations Act 1996 (WR Act) and the Workplace Relations Regulations 2006.
A breach of the Regulations can incur a $5,500 penalty per breach.
The records must be in a condition that will allow an inspector to clearly determine employees’ entitlements. Simply put, the records must be concise and comprehensive.
The following is a summary of the records an employer must keep:
Personal details
Employers must keep details of:
- employee name
- employer name
- employee date of birth
- the name of each law under which the employee is permitted an entitlement
- whether the employee is full or part-time
- an idea of the number of hours the employee must work per week
- whether the employee is permanent temporary or casual
- the employment commencement date
Pay details
Employers must keep details of:
- how pay is calculated
- details of incentives, allowances, loading, additional schemes etc.
- the period to which the payment relates
- the total consideration the employee received during that period, including gross and net figures
- the dates on which the employee was paid
- any deductions, why they were made and into what account
Annual leave details
Employers must keep details of:
- nominal hours worked
- rate f accrual of annual leave
- the date the employee was credit with the annual leave
- the balance of that annual leave from time to time (Net Lawman recommend monthly)
- the amount of annual leave taken
- if the employee has elected to forgo an entitlement to annual leave, the following must also be provided:
o copy of the employee’s willingness to forego leave (in writing)
o record of the rate of payment for the amount of annual leave forgone when payment was made
Personal leave details
Employers must keep details of:
- nominal hours worked
- rate of accrual of personal leave
- date on which the employee was credited with personal leave
- balance of personal leave (Net Lawman recommend monthly)
- amount and type of personal leave taken
- sum paid to the employee whilst on personal leave
Other leave details
Employers must keep details of:
- amount and type of leave and whether it was paid or unpaid
- details of the accrual of that leave
- balance of such leave from time to time
- amount paid to the employee whilst on that leave
Shift workers
Employers must keep details of:
- the periods the employee was a shift worker
- the date on which the employee was credited with annual leave
Superannuation details
Employers must keep details of:
- the amount of the contributions made
- period over which contributions were made
- dates on which contributions were made
- name of the fund any contributions were made to
- basis on which the employer became liable to make the contributions, including:
o the keeping of a record of any election made by the employee as to the fund of their choice
o the date of such election
Termination details
Employers must keep details of:
- how the employee was terminated (e.g. by consent, by notice, summarily, or some other manner (specify the matter)).
Hours worked
Where an employee has provision for overtime and has an annual salary of less than $55,000, employers must keep details of:
- starting and finishing times
- total hours worked
Where an employee has provision for overtime and has an annual salary of more than $55,000, employers must keep details of:
- starting and finishing times
Where an employee has no provision for overtime and has an annual salary of more than $55,000, employers must keep details of:
- no record keeping requirements
How is salary calculated?
A salary is the base annual salary, excluding:
- incentives and bonuses
Leadings
Monetary allowances
Penalty rates
Employer contributions for super
Other similar entitlements
For part time workers, the salary is calculated as if they were a full-time employee. | 
