Monetary Penalties Enforcement Act 2005

This section applies for working out for the purposes of section 88 the amount of earnings an employer pays to an employee.

Any amount an employer pays to an employee for piecework is taken to have been paid to the employee for the period that started when the employee started the work and ended when the work ended.

Any amount an employer pays to an employee for services under a contract that is wholly or principally for the labour of the employee is taken to have been paid to the employee for the period that started when the employee started to provide the services and ended when the provision of the services ended.

Any amount an employer pays for other work performed or services provided, but not for a particular period, is taken to have been paid for the period of 52 weeks ending on the day before the day when the amount is paid.

If the employee is entitled to be paid an amount for a period of more than one week, the employer is taken to have paid an amount of earnings to the employee for each week or part of a week in the period, worked out by dividing the amount of earnings actually paid by the number of days in the period and multiplying the result – by 7 for each whole week; or by the number of days for each part of the week.

If an employer pays earnings for a week or part of a week in 2 or more separate amounts, the amounts must be aggregated, and the employer may make a deduction from one amount or partly from 2 or more amounts.

For this section, the amount of any earnings is taken to be the amount of the earnings after deducting any amount that the employer is required to deduct from the earnings under Part VI, Division 2, section 221C of the Income Tax Assessment Act 1936 of the Commonwealth.