75Records of employment and advice of pay details

### 75 Records of employment and advice of pay details > > (1)  *\[Section 75 Subsection (1) substituted by No. 59 of 1992, s. 51 \]*An employer must make and maintain a true record of employment in such form, and containing such information, as may be prescribed. > > > (1A)  [*\[Section 75 Subsection (1A) inserted by No. 104 of 2000, s. 27, Applied:01 Jan 2001\]*](/view/html/inforce/2001-01-01/act-2000-104#GS27@EN) On the request of an employee, an employer must – > > > > > > (a) make available to the employee – > > > > > > > > > > (i) his or her record of employment made under [subsection (1)](#GS75@Gs1@EN) ; and > > > > > > > > > > > (ii) any other record kept by the employer relating to the employee’s employment; and > > > > > > > (b) allow the employee to inspect and take copies of those records. > > > (1B)  [*\[Section 75 Subsection (1B) inserted by No. 74 of 2005, s. 12, Applied:01 Jul 2006\]*](/view/html/inforce/2006-07-01/act-2005-074#GS12@EN) An employer must provide each employee with written advice of pay details for each pay period. > > > > Penalty:  Fine not exceeding 20 penalty units. > > > (1C)  [*\[Section 75 Subsection (1C) inserted by No. 74 of 2005, s. 12, Applied:01 Jul 2006\]*](/view/html/inforce/2006-07-01/act-2005-074#GS12@EN) The pay advice provided to the employee by the employer must include, as a minimum, the following: > > > > > > (a) the name of the employer; > > > > > > > (b) the name of the employee; > > > > > > > (c) the date and period for which payment is being made; > > > > > > > (d) the employee’s classification; > > > > > > > (e) the employee's weekly wage or hourly rate; > > > > > > > (f) the number of ordinary hours the employee worked in the relevant pay period; > > > > > > > (g) the number of additional or overtime hours worked in the pay period and the rate at which those hours have been paid; > > > > > > > (h) the amount of any paid leave, including holidays; > > > > > > > (i) any amount paid as an allowance; > > > > > > > (j) any other amount included in the gross wage; > > > > > > > (k) all deductions from the gross wage, including tax; > > > > > > > (l) the net wage paid. > > > (1D)  [*\[Section 75 Subsection (1D) inserted by No. 74 of 2005, s. 12, Applied:01 Jul 2006\]*](/view/html/inforce/2006-07-01/act-2005-074#GS12@EN) Where employer-paid superannuation instalments are made on behalf of an employee, the amount paid and the fund into which it is paid is to be specified on the employee's pay advice. > > > (2)  Where a person ceases to be an employee, the person who was his employer shall cause the record made by him under [subsection (1)](#GS75@Gs1@EN) to be kept for a period of 12 months after the termination of the employment of that first-mentioned person. > > > (3)  Where a business or part of a business is sold, transferred, conveyed, or assigned by an employer to another employer, the first-mentioned employer shall forward to the other employer all records made by him under [subsection (1)](#GS75@Gs1@EN) . > > > (4)  *\[Section 74 Subsection (4) amended by No. 59 of 1992, s. 51 \]*If a person ceases to be an employer otherwise than for a reason referred to in [subsection (3)](#GS75@Gs3@EN) , he shall, notwithstanding that he has ceased to be an employer, cause the record made by him under [subsection (1)](#GS75@Gs1@EN) to be kept for a period of 12 months after he ceases to be an employer so that it is readily available for production or inspection in accordance with this Act. > > > (5)  On a notice served on him by an inspector, an employer who is required to keep a record under this section shall, in accordance with the notice, forward to an inspector a true copy of the record or such information contained in the record as is specified in the notice. > > > (6)  *\[Section 75 Subsection (6) amended by No. 43 of 1991, s. 5 and Sched. 1 \]*An employer or other person who fails to comply with this section is guilty of an offence and is liable on summary conviction to a fine not exceeding 20 penalty units. > > > (7)  *\[Section 75 Subsection (7) inserted by No. 113 of 1986, s. 19 \]*The court by which a person is convicted of an offence against [subsection (5)](#GS75@Gs5@EN) may order that person to forward to an inspector a true copy of the record, or, as the case may be, the information contained in the record, that he failed to produce in response to a notice under that subsection. > > > (7A)  *\[Section 75 Subsection (7A) inserted by No. 59 of 1992, s. 51 \]*If an employer who is required to keep a record under this section has failed to comply with a notice served on the employer in accordance with [subsection (5)](#GS75@Gs5@EN) , the Secretary may apply to the President for an order by a Commissioner requiring the employer to forward to the Secretary a true copy of the record or such information contained in the record as is specified in the application. > > > (7B)  *\[Section 75 Subsection (7B) inserted by No. 59 of 1992, s. 51 \]*On receipt of an application under [subsection (7A)](#GS75@Gs7A@EN) , the President must cause notice of the application to be served on the employer. > > > (7C)  *\[Section 75 Subsection (7C) inserted by No. 59 of 1992, s. 51 \]*A notice under [subsection (7B)](#GS75@Gs7B@EN) must state – > > > > > > (a) the matter to which the application relates; and > > > > > > > (b) the time and place where a hearing is to be conducted before a Commissioner. > > > (7D)  *\[Section 75 Subsection (7D) inserted by No. 59 of 1992, s. 51 \]*The Secretary and the employer are entitled to be heard at a hearing held for the purposes of considering an application under [subsection (7A)](#GS75@Gs7A@EN) . > > > (7E)  *\[Section 75 Subsection (7E) inserted by No. 59 of 1992, s. 51 \]*After a hearing in respect of an application for an order referred to in [subsection (7A)](#GS75@Gs7A@EN) , the Commissioner before whom the application was heard may – > > > > > > (a) make or refuse to make the order applied for; or > > > > > > > (b) make such other order as the Commissioner in the circumstances considers appropriate. > > > (7F)  *\[Section 75 Subsection (7F) inserted by No. 59 of 1992, s. 51 \]*The Registrar must serve on the relevant employer – > > > > > > (a) if the Commissioner makes an order under [subsection (7E)](#GS75@Gs7E@EN) , a copy of that order; or > > > > > > > (b) if the Commissioner refuses to make an order under that subsection, a notice in writing of that refusal. > > > (8)  *\[Section 75 Subsection (8) inserted by No. 113 of 1986, s. 19 \]**\[Section 75 Subsection (8) amended by No. 43 of 1991, s. 5 and Sched. 1 \]**\[Section 75 Subsection (8) amended by No. 59 of 1992, s. 51 \]*A person who fails to comply with an order under [subsection (7)](#GS75@Gs7@EN) or [(7E)](#GS75@Gs7E@EN) within such time as is specified in the order is guilty of an offence and is liable on summary conviction to a fine not exceeding 20 penalty units. > > > (9)  *\[Section 75 Subsection (9) inserted by No. 90 of 1994, s. 32 \]*Proceedings in relation to an offence against this section must be brought within 12 months of the date of the alleged offence.