Document ID: chunk:federal_register_of_legislation:F2024C00597:reg:33
Version: federal_register_of_legislation:F2024C00597
Segment Type: reg
Provision Reference: reg 33
Character Range: 51842–54222

33  Employer records to be made and kept

Prescribed kind of record
 (1) For the purposes of subsection 81(1) of the Act, the kind of record that an employer must make and keep in relation to each person for whom an employer determination for the employer comes into force is a record relating to:
 (a) the PPL funding amounts received by the employer for the person; and
 (b) the instalments paid by the employer to the person.

Prescribed form
 (2) For the purposes of paragraph 81(2)(a) of the Act, a record of a kind mentioned in subsection (1) of this section must be:
 (a) in the English language; and
 (b) legible; and
 (c) readily accessible by a person exercising powers under Part 4‑2 of the Act.

Prescribed information
 (3) For the purposes of paragraph 81(2)(b) of the Act, the following information is prescribed:
 (a) the name of the person to whom the record relates;
 (b) the information mentioned in subsections (4) and (5) of this section.
 (4) For the purposes of paragraph (3)(b), for each PPL funding amount received by an employer for a person, the information is:
 (a) the amount received; and
 (c) the flexible PPL days for a child of the person for which the PPL funding amount was paid.
 (5) For the purposes of paragraph (3)(b), for each PPL payment paid by an employer to a person on a day, the information is:
 (a) the date the PPL payment was paid; and
 (b) the period or periods to which the PPL payment relates; and
 (c) the gross amount of the PPL payment, as determined excluding any deductions by the Secretary under Part 3‑1 of the Act, and a statement identifying that amount as parental leave pay; and
 (d) if no other payments are made by the employer to the person on that day for the period or periods:
 (i) the net amount of the PPL payment; and
 (ii) the amount withheld from the PPL payment under section 12‑110 in Schedule 1 to the Taxation Administration Act 1953; and
 (e) if other payments in addition to the PPL payment are made by the employer to the person on that day for the period or periods:
 (i) the total net amount paid to the person for the period or periods; and
 (ii) the total amount withheld from payments to the person for the period or periods under Part 2‑5 in Schedule 1 to the Taxation Administration Act 1953; and
 (f) the total of any amounts deducted from the PPL payment under section 67 or 69 of the Act.