132APay slips — subsection 353A (2) of the Act

132A Pay slips — subsection 353A (2) of the Act (1) Subject to subregulation (1A), an employer who employs an employee under an award, a certified agreement, an AWA or an old IR agreement must issue to the employee a written pay slip relating to each payment by the employer of an amount to the employee as remuneration within 1 day of the payment to which the pay slip relates being made to the employee. (1A) Subregulation (1) does not apply if: (a) a certificate under regulation 132C applies in relation to the award, certified agreement or old IR agreement under which the employer employs the employee; or (b) a certificate under regulation 132CA applies in relation to the AWA under which the employer employs the employee. (2) The employer must include on a pay slip particulars specified in regulation 132B. (3) Strict liability applies to the physical element in subregulation (2) that the particulars are specified in regulation 132B.