r3.31-3.33: regs 3.31 to 3.33 Records: form, basic content and pay
Records are legible, in English and readily accessible to an inspector, and specify the employer's name and ABN, the employee's name, whether employment is full-time or part-time and permanent, temporary or casual, and the start date; and the rate of remuneration, gross and net amounts paid and deductions, the hours worked by casual or irregular part-time employees paid by time, and details of any incentive payment, bonus, loading, penalty rate, allowance or other separately identifiable entitlement.
Our statement of the clause of Australia Fair Work Act 2009 (Cth), held and verified: cite it as r3.31-3.33. The instrument verbatim is not quoted here; the held framework carries the reading.
The evidence this duty asks you to hold
Employee master data showing employment status, type and start date; Pay records with rates, gross and net pay, deductions and itemised penalties, loadings and allowances; Timesheets for casual and irregular part-time employees
What usually goes missing
Employment type not recorded; Hours of casuals not recorded; Penalty and allowance components rolled into a single amount
Where this lands in an audit
In Equal Pay Auditor this control informs the same-work screen, the category figures and the remediation steps, which carry their article citations on the result.