
The Small Business Specialists
Phone: 131 BIZ
Website: www.smallbusiness.wa.gov.au
By law, all employers are required to keep records relating to staff. The primary purpose is to ensure all staff have been paid correctly, have received all relevant entitlements and that taxation and superannuation have been correctly accounted for.
In both the state and national system, all time and wages records must be kept for at least seven years, and records relating to calculation of long service leave should be kept for at least 10 years.
Unfortunately there is no one single list which details the time and wages records you need to keep. It depends on whether the employment is covered by the state or the national labour relations system, and which employment arrangement is in place.
The Department of Commerce has some excellent resources for employers about record keeping. Use the following links to find the information you're after:
Note that while payslips are not a legislative requirement under the state system, they are recommended.
For further detail on the types of employment records that need to be kept under the national system, including payslips, electronic payslips, leave, pay scales, superannuation and terminating employment, see the Fair Work Ombudsman website.
Business Brief to download:
Employment
Level 2, Gordon Stephenson House
one40william building
140 William Street, WA 6000
(above the Perth underground train station)
Advisory Tel: 13 12 49
Corporate Tel: (08) 6552 3300
Fax: (08) 6552 3399
Email: info@smallbusiness.wa.gov.au