32Employer giving person record of payment—prescribed information and form

32 Employer giving person record of payment—prescribed information and form

(1) This section is made for the purposes of section 80 of the Act. Prescribed information (2) After paying one or more instalments (together the PPL payment) to a person on a day, an employer must give the following information to the person: (a) the employer’s name and ABN; (b) the person’s name; (c) the period or periods to which the PPL payment relates; (d) the date the PPL payment was paid; (e) the gross amount of the PPL payment, as determined excluding any deductions by the Secretary under Part 3‑1 of the Act, and a statement identifying that amount as parental leave pay; (f) if no other payments are made by the employer to the person on that day for the period or periods: (i) the net amount of the PPL payment; and (ii) the amount withheld from the PPL payment under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953; (g) if other payments are made by the employer to the person on that day for the period or periods in addition to the PPL payment: (i) the total net amount paid to the person by the employer for the period or periods; and (ii) the total amount withheld from payments to the person for the period or periods under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953; (h) if the employer has deducted one or more amounts from the PPL payment under section 67 or 69 of the Act—for each deduction: (i) the amount deducted; and (ii) if the amount deducted has been or will be paid to an entity, or into an account of that entity—the name of that entity and, if applicable, the details of that account. Prescribed form (3) Information under subsection (2) must be given in the form of a payslip or separate written advice, whether in written or electronic form.