Document ID: chunk:federal_register_of_legislation:F2024C01158:reg:7:p11
Version: federal_register_of_legislation:F2024C01158
Segment Type: reg
Provision Reference: reg 7 (pt 11/17)
Character Range: 165545–168108

hourly rate of pay, the pay slip must also include:
 (a) the rate of pay for the employee's ordinary hours (however described); and
 (b) the number of hours in that period for which the employee was employed at that rate; and
 (c) the amount of the payment made at that rate.
 (4) If the employee is paid at an annual rate of pay, the pay slip must also include the rate as at the latest date to which the payment relates.
 (5) If the employer has made, or intends to make, superannuation contributions for the benefit of the employee, the pay slip must also include:
 (a) the amount of each contribution that the employer made during the period to which the pay slip relates, and the name, or the name and number, of any fund to which the contribution was made; or
 (b) the amounts of contributions that the employer intends to make in relation to the period to which the pay slip relates, and the name, or the name and number, of any fund to which the contributions will be made.
 (5A) For the purposes of subregulation (5), a pay slip is not required to include the name, or the name and number, of a fund if:
 (a) the pay slip is required to be given to the employee within the period of 14 days commencing on the first day on which the employer pays an amount to the employee in relation to the performance of work; and
 (b) by the time the pay slip is given to the employee:
 (i) there is no chosen fund for the employee (within the meaning of Division 4 of Part 3A of the Superannuation Guarantee (Administration) Act 1992); and
 (ii) the Commissioner of Taxation has not notified the employer or the employer's agent (as applicable), in accordance with section 32R of that Act, of whether the Commissioner is satisfied that there is a stapled fund for the employee or, if the Commissioner is satisfied that there is a stapled fund, of the details of the fund.
 (6) In subregulation (5):
contributions does not include a contribution in respect of a defined benefit interest (within the meaning of the Superannuation Industry (Supervision) Regulations 1994) in a defined benefit fund (within the meaning of the Superannuation Industry (Supervision) Act 1993).
Note: Subsection 536(2) of the Act is a civil remedy provision. Section 558 of the Act and Division 4 of Part 4‑1 deal with infringement notices relating to alleged contraventions of civil remedy provisions.

3.47  Pay slips—information about paid family and domestic violence leave not to be included in pay slips
  For the purposes of paragraph 536(2)(c) of the Act, the information in relation