Under the WA Long Service Leave Act, it is compulsory for employers to keep employment records for all employees detailing:
- the employee's name, and the employee’s date of birth if under 21 years of age
- the employer’s name and Australian Business Number (if any)
- the date the employee commenced employment with the employer
- the weekly hours worked by the employee
- the gross and net amount paid to the employee, and all deductions and the reasons for them
- all leave taken, whether paid, partly paid or unpaid
- details of the any leave foregone under an agreement to cash out long service leave, including the amount of leave cashed out, the benefit that was paid, and the date this occurred
- the date of any transfer of business during the employment of the employee
- any other details necessary for the calculation of the entitlement to and payment for long service leave.
The employer must keep all records relating to the calculation of an employee’s long service leave for the employee’s entire period of employment. All records must also be kept for 7 years after the employee’s employment ends.
An employer must also keep a record of any written agreement to cash out long service leave including:
- the amount of leave cashed out
- the amount that was paid
- the date that payment occurred.
If there is a transfer of a business, the old employer must transfer copies of all transferring employees’ employment records to the new employer. This will enable the new employer to accurately determine an employee’s long service leave entitlement.
Visit penalties and accessorial liability for information on potential penalties for employers who breach the Long Service Leave Act record keeping requirements.
