Industrial Relations Regulations 2025

A record made and maintained by an employer under section 75(1) of the Act is to contain the following information:the full name of the employer; the full name and address of each employee; the date of birth of each employee; the nature of the contract of employment; the classification and occupation of each employee and the name of the award, industrial agreement or enterprise agreement that applies to that occupation; the number of hours worked by each employee for each day when the employee works flexible hours outside the ordinary hours of work; if the relevant award, industrial agreement or enterprise agreement prescribes – a weekly, daily or hourly rate of wage, details of the rate of wages per week, per day or per hour at which each employee is paid; or piecework rates, details of the piecework performed and the rate at which payment is made to each employee; the gross and net amounts of wages paid to each employee and details of deductions made from those wages; the date on which each employee commenced employment and, where appropriate, the date of termination of the employment; details of recreation leave credited or granted, recreation leave payments, sick leave credited or granted and sick leave payments to each employee; details of any payments made by the employer into a superannuation fund prescribed by an award, industrial agreement or enterprise agreement on behalf of each employee; such other particulars as may be necessary to show that the hours of work, rates of pay and general conditions of employment prescribed by the relevant award, industrial agreement or enterprise agreement are being complied with.

The record – may be incorporated with any other time and wage record ordinarily kept by an employer in relation to an employee; and in respect of a person who is currently employed, is to show the particulars specified in subregulation (1) for the preceding 12 months of the person's employment with the employer; and is to be retained for at least 12 months after the date on which the last entry was made in that record.

An employer who is required to make a record under subregulation (1) must enter daily in the record such of the particulars prescribed by that subregulation as are necessary to ensure that the record is maintained up to date. Fine not exceeding 5 penalty units.