132BContents of pay slips

132B Contents of pay slips (1) For the purposes of subregulation 132A (2), the following particulars are specified: (a) the name of the employee; (b) the classification of the employee in accordance with the award, AWA, certified agreement or old IR agreement under which he or she is employed; (c) the date on which the payment to which the pay slip relates is made; (d) the period of days to which that payment relates; (e) if the employee is paid at an hourly rate of remuneration: (i) the ordinary hourly rate; and (ii) the number of hours in that period for which the employee was employed at that rate; and (iii) the amount of the payment made at that rate; (f) if the employee is paid at another hourly rate of remuneration in addition to the ordinary hourly rate: (i) that other rate, or those other rates, of remuneration; and (ii) the number of hours in the period for which the employee was employed at the other rate or rates; and (iii) the amount of the payment made at the other rate or rates; (g) if the employee is paid at an annual rate of remuneration — that rate as at the latest date to which the payment relates; (h) the gross amount of the payment; (i) the net amount of the payment; (j) any amount included in the net amount of the payment that is by way of an allowance; (k) the following details of each amount deducted from the gross amount of the payment: (i) the purpose of each deduction; or (ii) the name, or the name and number, of the fund or account into which the amount of the deduction was paid; (l) if the award, AWA, certified agreement or old IR agreement provides for superannuation contributions to be made by the employer for the benefit of the employee: (i) the amount of each contribution made for the benefit of the employee during the period to which the pay slip relates; and (ii) the name of the fund to which that contribution was made. (2) In subparagraphs (1) (l) (i) and (ii): > contributions does not include contributions to a defined benefit superannuation fund within the meaning of the Occupational Superannuation Standards Regulations.