Type of Record

Details

General

Employer’s name

Employer’s ABN

Employee’s name

Whether the employment is full-time or part-time

Whether the employment is permanent, temporary or casual

Date the employment started

Pay

Rate of remuneration paid to the employee

Gross and net amounts paid to the employee

Any deductions from the gross amount

Hours worked by the employee (if the employee is a casual or irregular part-time employee paid on the basis of time worked)

Details of any bonus, loading, penalty rate, monetary allowance or separately identifiable entitlement that the employee is entitled to be paid

Overtime

If a penalty rate/loading must be paid for overtime hours work:

• the number of overtime hours worked by the employee each day
• when the employee started and finished working overtime hours

Averaging of hours

If an employer and employer and employee agree in writing to an averaging of the employee’s hours of work – a copy of that agreement

Note: such averaging of hours can only occur in limited circumstances

Leave

Any leave that the employee takes

The balance of the employee’s leave entitlement from time to time

If an employer and employee agree to cash out an accrued amount of leave:

• a copy of the agreement
• the rate of payment for the amount of leave that was cashed out
• when the payment was made

Note: cashing out of leave can only occur in limited circumstances

Superannuation contributions

the amount of the contributions made

the period over which the contributions were made

the date on which each contribution was made

the name of any fund to which the contribution was made

how the employer became liable to make the contribution, including a record of an employee’s choice of super fund and the date of the choice

Individual flexibility arrangements

If an employer and employee agree in writing on an individual flexibility arrangement:

• a copy of the individual flexibility agreement
• a copy of any notice or agreement that terminates that agreement

Note: For more information, see HIA’s Information Sheet “How to Use Individual Flexibility Agreements”

Guarantee of annual earnings

If an employer gives an employee a written guarantee of annual earnings:

• a copy of the written guarantee
• if the guarantee is revoked – the date that the guarantee is revoked

Note: Guarantees of annual earnings can only apply in limited circumstances

Termination

Where an employee is terminated:

• whether the employment was terminated by consent, by notice, summarily or in some other way (needs to be specified)
• name of the person who acted to terminate the employment

Transfer of business

If there is a transfer of business, and employees of the old employer transfer to the new employer:

• the new employer must ask the old employer for the transferring employees’ records and the old employer must comply with this request
• the new employer must keep these records after the old employer provides them