Rights & Responsibilities

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Transport Industry: Bookkeeping

Paying Employees

The employer must pay wages weekly on a Thursday or Friday.  Once a payday has been set it shall not be altered more than once each three months. 

Wages may be paid in cash or with appropriate authority by cheque or electronic funds transfer into an account nominated by the employee.

However, under the Transport Industry - Mixed Enterprises (State) Award an employer may elect to observe the same "payment of wages" provisions prescribed for employees engaged in the principal business functions of the employer.

Pay Deductions

Except by Court order or a request by Centrelink, an employer may only make a deduction from an employee's pay if:

• authorised in writing by the employee
• the deduction is principally for the benefit of the employee

Employment Records

Employers are required to keep written records about the information contained on pay slips, as well as information about remuneration, hours worked, leave entitlements and superannuation contributions. These records must be kept for at least six years.

Further information is contained in the OIR brochure, Pay slips.

Superannuation

The Superannuation Guarantee affects all employers and most employees.  The minimum amount of superannuation support to be provided for employees is currently 9% of the earnings base for each employee.  Superannuation contributions must be made into a complying superannuation fund or Retirement Savings Account (RSA).

There is one fund listed in the Transport Industry (State) Superannuation (No.2) Award - TWU Superannuation Fund.

For further information on the Superannuation Guarantee phone 131 020 or visit the Australian Tax Office's website.

Employee Pay Slips

An employer must supply the employee with written details of the wage or salary payment (a pay slip). The pay slip must show the:

• business name and ABN of the employer
• name of the employee
• classification of the employee under the award or enterprise agreement
• date on which the payment was made
• period of employment to which the payment relates
• gross amounts of remuneration (including overtime and other payments)
• amount paid as overtime or enough information to allow the employee to calculate overtime
• amount deducted for taxation purposes
• amount deducted in employee contributions for superannuation purposes
• details of all other deductions
• net amount paid

Further information is contained in the OIR brochure, Pay slips.