Starting Employment
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).
Award/Agreement.
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:
Claiming tax free threshold.
Claiming tax off set.
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.
Annual leave.
Personal carers leave.
Compassionate leave.
Community service leave.
Long service leave.
Public holidays.
Notice of termination and redundancy.
Casual employees only receive NES entitlements related to:
Unpaid carer’s leave.
Unpaid compassionate leave.
Community service leave.
Fair Work information statement.
Employment
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:
TFN Declaration.
SGC Standard Choice Form.
Fair Work Information Statement (supplied to all employees).
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.
Payroll process.
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.
Superannuation.
Employer tax obligations:
PAYG.
Payroll Tax.
Workplace health and safety.
Training.
Discrimination.
Trade union membership.
Workers Compensation Workers’ Compensation/Workcover is an insurance paid by employers to cover:
Employees.
Directors (working and non-working).
Subcontractors, if deemed to be a worker.
The rules and regulations of Workers Compensation are different in each state.