The purpose of this Circular is to advise agencies of their obligations to provide particulars of remuneration to employees.

As you may be aware, the Industrial Regulations (General) Regulation 2001 was gazetted on 31 August 2001. This new regulation provides for a range of matters including pay slips and records to be kept by employers. Section 7(1) of the Industrial Relations (General) Regulation 2001 specifies the particulars of remuneration to be supplied to employees with their pay (copy attached).

For example, as from 1 January 2002 all employers are required to include the name and Australian Business Number of the employer on pay slips.

For any further enquires please contact your client contact officer at the Public Sector Management Office.

C. Gellatly
Director-General

Issued (Branch): Employee Relations
File no: 97/39
Date: 14 March 2002

This circular has not superseded any other Memorandum/Circular
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Linked to C98-08
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7022 LEGISLATION 31 August 2001

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Clause 7 Industrial Relations (General) Regulation 2001 
Part 4 Pay slips and employers' records Division 1 Pay slips
Part 4 Pay slips and employers' records
Division 1 Pay slips
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.

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NEW SOUTH WALES GOVERNMENT GAZETTE No. 132