Record keeping exemption; Payslips- employer questions about WorkChoices

Q&A

Record keeping exemption; Payslips- employer questions about WorkChoices

Record keeping under WorkChoices needs careful attention. Here are some questions and answers relating to the application of the exemption from record keeping for certain employees and also payslips and their format.

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Record keeping under WorkChoices needs careful attention. Here are some questions and answers relating to the application of the exemption from record keeping for certain employees and also payslips and their format.

This is another in a series of articles on the most commonly asked questions by employers on aspects of the WorkChoices legislation. It is intended that this series will assist employers in understanding the complex issues raised by the new legislation and, in some instances, highlight areas that may require further legislative amendment or may be potentially areas of future legal challenge.

As with all articles with respect to WorkChoices the commentary is based on the presumption that the employer is a constitutional corporation, unless otherwise specified.

Record keeping - exemption

Q. The regulations require the employer to issue to the employee a written pay slip each pay period. We are considering the provision of pay slips by electronic means, eg .PDF files emailed to employees. Is this 'in writing'?

A. There is no 'exemption' from record keeping requirements under WorkChoices, although less details are required to be recorded by the employer where an employee's annual salary exceeds $55,000 p.a.

Under the regulations, the employee's base annual salary does NOT include employer contributions to superannuation, amongst other payments. In this case, the amounts being sacrificed would be regarded as an employer contribution to superannuation, meaning the employee is deemed to have an annual base salary of $50,000, placing the employee below the threshold and subject to the more stringent record keeping requirements.

Payslips

Q. The regulations require the employer to issue to the employee a written pay slip each pay period. We are considering the provision of pay slips by electronic means, eg .PDF files emailed to employees. Is this 'in writing'?

A. This would seem to comply with the regulations provided the employees have ready access to a facility enabling them to print out the payslip or it is stored in their personal computer (work or home).

This may be difficult, however, in the case of production workers or workers whose duties are primarily off-site (where easy access to a computer in order to print out the payslip may not be readily available).

Related

WorkChoices Records Keeping deadline - 27 September 2006



  

 

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