s90: s 90 Pay annual leave at the base rate, and pay out untaken leave on termination
When an employee takes paid annual leave the employer pays the base rate of pay for the ordinary hours in the period (awards and agreements may add loadings), and when employment ends pays the amount that would have been payable had the employee taken the untaken leave (subject to transfer of employment rules, s 91).
Our statement of the clause of Australia Fair Work Act 2009 (Cth), held and verified: cite it as s90. The instrument verbatim is not quoted here; the held framework carries the reading.
The evidence this duty asks you to hold
Payroll records of annual leave payments at the base rate plus any award loading; Final pay calculations showing untaken leave paid out; Termination checklists covering leave payout
What usually goes missing
Untaken leave not paid on termination; Leave paid below the base rate for part-time employees; Award leave loading omitted
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.