From June 2022, the Industrial Relations Act 1979 (WA) provides a legal requirement for all employers to issue their employees with pay slips containing specific information. It is one of the most important documents of employer record keeping and should be adhered to with the utmost due diligence. Unfortunately, many employers are not aware of this legal obligation.
What Should a Payslip Include?
A pay slip needs to include (but not limited to) the employer’s name and ABN, the employee’s name, period of the payslip, date on which the payslip was generated, gross and net amounts of the payment and any tax withheld, and any superannuation paid.
If the employee is paid at an hourly rate the payslip must include the employee’s ordinary rate of pay, number of hours worked and the amount of payment for that period.
The payslip obligations in WA apply to all employers, including employers who are covered by an award or agreement that includes pay slip obligations.
Employers potentially face a penalty of:
- a penalty of up to $13,000 per contravention ($130,000 for a serious contravention) for individuals;
- a penalty of up to $65,000 for companies ($650,000 for a serious contravention)
In the event of a breach, it is the employer’s obligation to disprove allegations.
Defending Against Breach Allegations
In some instances, the defence of “reasonable excuse” may be available; however, this defence is not defined in the legislation and determined on the facts of each case.
Seeking Legal Assistance on Employment Obligations
If you are seeking further legal advice on this issue or require assistance on any employment obligation, please call Appius Lawyers and speak to one of our experienced business lawyers.
