Both NSW and federal industrial relations laws require employers to provide employees with pay slips and to keep certain time, wage and leave records.

The information below outlines the requirements for employers under the NSW Industrial Relations Act 1996.

How should employees be paid?

Employee's pay (including overtime) must be in cash or by cheque or electronic funds transfer. However, if the employee is paid by cheque or electronic funds transfer they must give their approval to be paid in this way. The employee's award or enterprise agreement may list the method of payment.

What information should be on an employee's pay slip? 

An employer must provide employees with pay slips each time they are paid. The pay slip must contain the following information:

• name and ABN of the employer
• name of employee
• classification of the employee under their award or enterprise agreement (including full-time, part-time and casual status)
• date when the payment was made
• period of employment to which the payment relates
• the amount of money paid before tax  (gross amount) (including overtime and other payments)
• amount paid as overtime or information to allow the employee to calculate the amount of overtime
• amount deducted for tax
• any amount deducted by the employee for superannuation
• particulars of all other deductions
• amount paid after tax (net amount).

When are employees to be paid?

Awards and enterprise agreements usually list how often an employer must pay their employees (weekly, fortnightly etc). Casual employees can be paid at the end of each day's employment. However, if an employee requests it the employer must pay them at least fortnightly.

Superannuation Contributions

If an employer is required to make superannuation contributions for an employee according to an award or enterprise agreement, the employer must keep the following records:

• amount of contributions made*
• period over which contributions are made*
• when the contributions are made*
• name of the fund or funds to which the contributions are made and whether that fund is specified in the award or enterprise agreement or by the employee.

These records are not required in the cases of contributions to a defined benefit superannuation fund within the meaning of the Occupational Superannuation Standards Regulations of the Commonwealth Government.