(1)  A record made by an employer under section 75(1) of the Act is to contain the following information:

(a) the full name of the employer;

(b) the full name and address of each employee;

(c) the date of birth of each employee who is under the age of 21 years;

(d) the nature of the contract of employment;

(e) the class or classes of work performed by each employee and the name of the award, industrial agreement or enterprise agreement that applies to that work;

(f) the number of hours worked by each employee during each day and week and the times during each of those periods at which each employee started and ceased work;

(g) if the relevant award, industrial agreement or enterprise agreement prescribes –

(i) 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

(ii) piecework rates, details of the piecework performed and the rate at which payment is made to each employee;

(h) the gross and net amounts of wages paid to each employee and details of deductions made from those wages;

(i) the date on which each employee commenced employment and, where appropriate, the date of termination of the employment;

(j) details of annual leave credited or granted, annual leave payments, sick leave credited or granted and sick leave payments to each employee;

(k) 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;

(l) 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.

(2)  The record –

(a) may be incorporated with any other time and wage record ordinarily kept by an employer in relation to an employee; and

(b) 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

(c) is to be retained for at least 12 months after the date on which the last entry is made in that record.

(3)  An employer who is required to make a record must enter daily in the record such of the particulars prescribed by subregulation (1) as are necessary to ensure that the record is maintained up to date.

Penalty:  Fine not exceeding 5 penalty units.