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Payment of Salaries and Wages Checklist

Version 1.0 Updated 20 Feb 2018
Forms & Checklists Manage

Who can use this checklist?

This document can be used by all employers throughout Australia, except the following excluded employers:

  •     Non-constitutional corporation employers in Western Australia;
  •     State public sector employers (ie. employees of a Minister, the Governor or the Crown); and,
  •     Local Government employers — except in Tasmania

 

Commentary

Employers have a range of payment and record-keeping requirements in relation to the payment of salaries and wages to their employees. These are mainly detailed in the Fair Work Act 2009 (Cth) (Act) and the Fair Work Regulations 2009 (Cth) (Regulations).

The Payment of Salaries and Wages Checklist is a useful tool that aims to assist employers to address payment and record-requirements contained in the Act and the Regulations.

Specifically, the checklist addresses frequency of payment, deductions, employee records, pay records, superannuation contributions into defined contribution schemes, and employee pay slips.

Failure to comply with the Act and Regulations could result in the imposition of civil penalties by the Fair Work Ombudsman. Breaches in relation to superannuation may also breach superannuation law.

In addition to the use of the checklist, it is recommended that employers also:

  • consider additional requirements as contained in superannuation legislation, contracts of employment, applicable awards or enterprise agreements, or policies;
  • ensure employees are paid at least monthly; and
  • ensure that any deduction an employee authorises is only made principally for the employee’s benefit.
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