7Particulars of remuneration to be supplied to employees

#### 7 Particulars of remuneration to be supplied to employees 7 Particulars of remuneration to be supplied to employees > For the purposes of section 123(1) of the Act, the following written particulars must 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 the instrument, > > > (d) the date 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 adequate other information that enables 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.