New South Wales Consolidated Regulations

INDUSTRIAL RELATIONS (GENERAL) REGULATION 2001 - REG 7

7 Particulars of remuneration to be supplied to employees

(1) For the purposes of section 123 (1) of the Act, the following written particulars are to be supplied by the employer to an employee when remuneration is paid to the employee:

(a) the name and Australian Business Number of the employer,

(b) the name of the employee,

(c) if the remuneration of the employee is set by an industrial instrument-the classification of the employee under that instrument,

(d) the date on which the payment was made,

(e) the period of employment to which the payment relates,

(f) the gross amount of remuneration (including overtime and other payments),

(g) the amount paid as overtime or such information as will enable the employee to calculate the amount paid as overtime,

(h) the amount deducted for taxation purposes,

(i) the amount deducted as employee contributions for superannuation purposes,

(j) the particulars of all other deductions,

(k) the net amount paid.

Note: Section 123 of the Act provides that a failure by the employer to provide the above particulars is an offence punishable by a maximum penalty of 20 penalty units. The section enables an employer, with the approval of the Industrial Registrar, to make different arrangements for the supply of information about remuneration.

(2) Subclause (1) (a) does not take effect until 1 January 2002.