Paying employees covers the following areas:
- Payment of ordinary wages and salary, as required by legislative minima, award, agreement and individual contract provisions
- Overtime payments
- Shift loadings and allowances
- Other allowances, eg for first-aid, travel, entertainment
- Salary packaging — providing other benefits as components of the overall remuneration package
- Deduction of income tax from employees’ pay
- Other deductions from pay as authorised by employees
- Bonuses, commissions and other incentive payments
- Carrying out garnishee orders — where a court orders deductions from an employee’s pay to be made to the party that obtained the court order
- Providing pay slips to employees setting out full details of pay and deductions (including tax)
- Maintenance of payroll records in compliance with legislation.
