(1) When paying an employee wages, the employer must state how the payment is made up by giving a written statement to the employee in accordance with subsection (2) .Penalty—Maximum penalty—40 penalty units.
(2) The statement must include the following particulars—(a) the employer’s full name;(b) the date of payment;(c) the period covered by the payment;(d) the number of hours covered by the payment at—(i) ordinary wage rate; and(ii) overtime wage rate;(e) the ordinary hourly rate and the amount paid at that rate;(f) the overtime hourly rate and the amount paid at that rate;(g) the gross wages paid;(h) the net wages paid;(i) details of any deductions made from the wages;(j) the amount of contribution paid to a superannuation fund.
(3) The statement may be given on the employee’s pay envelope or advice.