Industrial Relations Regulations (Amendment) 1992 No. 357
EXPLANATORY STATEMENT
Statutory Rules 1992 No. 357
Issued by the Authority of the Minister for Industrial Relations
Industrial Relations Act 1988
Industrial Relations Regulations (Amendment)
Section 359 of the Industrial Relations Act 1988 (the Act) provides that the GovernorGeneral may make regulations for the purposes of the Act.
Subsection 353A(2) of the Act allows regulations to be made requiring employers to issue pay slips to employees who are employed under federal awards,
The amending regulations insert a new Part 9B into the Industrial Relations Regulations (the Regulations) to provide that employers issue pay slips to employees who are employed under federal awards. The amending regulations also make changes to the time and wages provisions contained in Part 9A of the Regulations.
The amending regulations are necessary to the process of ensuring that award obligations, particularly superannuation contributions are paid. They are related to the time and wages provisions contained in Part 9A of the Regulations.
Details of the Regulations are attached.
The Regulations commence on gazettal.
ATTACHMENT
Regulation 1 is a formal amendment.
Regulation 2 amends regulation 131P which concerns the keeping of time and wage records. Regulation 131P provides that the Australian Industrial Relations Commission (the Commission) may certify that an award provision relating to records satisfies the relevant provisions of Part 9A of the Regulations. The regulation further provides for an extended meaning of "award" to include a relevant Commonwealth law and relevant administrative or industrial practices. This latter provision was included in recognition of the fact that Commonwealth employment is regulated by a number of other laws and practices. This rationale also applies to States and Territories. Subregulation 131P(2) is amended by adopting the extended definition of "award" contained in the subregulation in relation to States and Territories.
Regulation 3 amends subregulation 131R(2) to provide that a failure to comply with the Part will only be an offence after 1 February 1993, rather than 1 December 1992. This will enable the offence provisions of the time and wage regulations to come into effect at the same time as the counterpart offence provisions contained in the proposed pay slip regulations.
The amending regulations add a new Part 9B to the Regulations which obliges an employer to give employees who work under an award a pay slip.
Regulation 132A provides that an employer who employs an employee under an award is to issue a payslip to that employee. The regulation further provides that the failure to do so is an offence with a penalty of $1,000.
Regulation 132B provides for pay slips to contain certain pieces of information. The pay slip is to contain details including
• the name and classification of the employee;
• the period a payment relates to and the date of payment;
• hourly or annual rates of remuneration as applicable;
• the amount of the payment including any allowances;
• the amount of any deductions; and,
• occupational superannuation contributions and the funds into which contributions are paid.
Regulation 132C provides that the Commission may issue a certificate stating that an award complies with Part 96, where the award requirements are reasonably comparable to the pay slip requirements contained in regulation 132B. Regulation 132C further provides that the Commission may issue a certificate either on its own motion or that the request of an employer who employs an employee under the award. Regulation 132C also provides for an extended meaning of "award" to include a relevant law of the Commonwealth, the States and Territories in relation to conditions of employment and relevant administrative or industrial practices.
Regulation 132D provides for Crown Immunity and that an act or omission on or before 1 February 1993 is not an offence under the Part.
Overview
The Industrial Relations Regulations (Amendment) 1992 No. 357, issued under the authority of the Minister for Industrial Relations, represents a legislative effort to address gaps in ensuring compliance with award obligations, particularly superannuation contributions, within the federal industrial relations framework. This set of amendments to the Industrial Relations Regulations 1988 aims to formalise the requirement for employers to issue pay slips to employees working under federal awards. The amendments are designed to streamline the process of ensuring compliance with award obligations, including superannuation contributions, by aligning the implementation timeline of the pay slip requirements with the existing time and wage provisions. The Industrial Relations Act 1988 grants the Governor-General the authority to enact these regulations, reflecting a policy objective to enhance transparency and accountability in the employer-employee relationship by mandating detailed pay information disclosure.
Scope and Application
The Industrial Relations Regulations (Amendment) 1992 No. 357 applies to employers who engage employees under federal awards, ensuring compliance with the Industrial Relations Act 1988. The regulations are designed to mandate the issuance of pay slips to employees, detailing essential information such as employee classification, payment periods, rates of remuneration, deductions, and superannuation contributions. This amendment extends the existing framework in Part 9A of the Industrial Relations Regulations, which deals with time and wage provisions, by incorporating new requirements in Part 9B. The amendments are integral to ensuring that employers meet award obligations, particularly those relating to superannuation contributions. The new regulations also extend the definition of "award" to include relevant Commonwealth laws, state and territory laws, and relevant administrative or industrial practices. The regulations apply nationally, aligning with the broad jurisdiction of the Commonwealth in regulating industrial relations, and are effective from the date of gazette.
Key Provisions
The Industrial Relations Regulations (Amendment) 1992 No. 357 introduces significant changes to the Industrial Relations Regulations under the Industrial Relations Act 1988. The primary operative sections (sections 1 to 4) focus on requiring employers to issue pay slips to employees under federal awards and making adjustments to the time and wages provisions. Specifically, Regulation 132A (section 1) mandates employers to issue a pay slip to employees working under an award, while Regulation 132B (section 2) details the information that must be included on the pay slip. Regulation 132C (section 3) allows the Australian Industrial Relations Commission to certify that an award is compliant with pay slip requirements, and Regulation 132D (section 4) provides for certain immunity provisions.
The obligations imposed by these regulations include ensuring that employers issue pay slips containing specific information, such as the employee’s name and classification, the period the payment relates to, hourly or annual rates of remuneration, the amount of the payment, any deductions, and occupational superannuation contributions. Employers must also ensure that these pay slips are issued to employees who work under an award. Additionally, Regulation 131P (section 2) requires that time and wage records comply with the provisions of Part 9A of the Regulations, with an extended definition of "award" to include relevant laws and practices of the Commonwealth, States, and Territories.
Failure to comply with these regulations can result in civil or criminal consequences. For instance, under Regulation 132A (section 1), the failure to issue a pay slip to an employee is an offence that carries a penalty of $1,000. Similarly, under Regulation 131R (section 3), non-compliance with the time and wage provisions becomes an offence after 1 February 1993. These penalties underscore the importance of adhering to the regulations to avoid legal repercussions.