Employee Details required
Name, address and mobile number.
Next of kin details for emergencies.
Provide bank details for electronic wage.
Authority to email payslips to employee.
MyGov registration (when required for STP).
Employee pay rate, employment basis, classification and any allowances.
Storage of the Award must be easily accessible for employees.
Tax File Declaration
The key Tax File Declaration areas to focus on include:
Tax File Number:
Required to pay HELP/HECS.
Is the employee a foreign resident – check visa (type of visa and allowed hours).
Is the employee a Working Holiday Maker – Visa 462 and 417.
Section A of the Tax File Declaration is to be completed by the employee and Section B is to be completed by the employer.
Super Choice Form
The required details for the Super Choice Form are:
Employee details including Tax File Number.
Employer default fund.
Employee’s choice of fund.
Employee’s fund name and membership number.
Employee’s fund USI.
Employee with a self-managed super fund requires an ESA id.
It is important to note that the employee’s details used in the super fund must be the same in payroll.
Fair Work Information Statement
The Fair Work Information Statement outlines the 10 NES Standards:
Maximum weekly hours.
Requests for exible working arrangements.
Parental leave and related entitlements.
Personal carers leave.
Community service leave.
Long service leave.
Notice of termination and redundancy.
Casual employees only receive NES entitlements related to:
Employer Obligations. The employer must:
Register with the ATO as an employer.
Withhold appropriate PAYG from employees pay.
Choose a ‘My Super Default’ superannuation fund for the business.
Forms to be supplied to employee:
Taxes, superannuation and other deductions must be forwarded by the stipulated dates to the appropriate agency.
Record keeping – FWO is 7 years; ATO is 5 years.
Employment Workplace Policy
The workplace policy is designed to provide payroll staff direction of the business rules and regulations for staff and guidance in staff management and operations. Additionally, this policy is to enable staff to promptly find answers to payroll issues regarding pay, leave, employment entitlements and conditions for the workplace.
The policy includes:
Employee roles and responsibilities.
Employee contracts and Fair Work NES standards.
Payroll administrator tasks.
Assigned HR Expert for the business.
Payroll business guidelines.
New staff guideline.
Human Resource person/intermediary issues and notes (if applicable).
Payroll Record Keeping
Employers are required to keep time and wages records for 7 years. The records kept must be: legible, readily accessible to a Fair Work Inspector and„ in English.
The records cannot be: changed, unless the change is to correct an error or false or misleading.
Record Keeping Documents:
Job Classifications – Awards and Agreements, Pay and entitlements.
Employer tax obligations:
Workplace health and safety.
Trade union membership.
Workers’ Compensation/Workcover is an insurance paid by employers to cover:
The rules and regulations of Workers Compensation are different in each state.