HR Practice For Payroll Practitioners

HR Practice for Payroll Practitioners

Wages and time record

One of the two employment records that must be kept by law is the Wages and time record under Section 130 of the ERA.

There is no requirement by law that this information is contained in a payroll system but elements if not all may usually be found within a typical payroll system. With the changes to focus more on record keeping and enforcement that came from the passing of the Employment Standards Bill the Wages and time record has had some additional sections added. It is important for payroll to know if requested where to locate this information going back six years and it is important if there are gaps to fix and sort out how this missing information will be collected and stored moving forward. If this record is not held or can be provided by an employer, the employer could face prosecution and or substantial fines.

130 Wages and time record

(1) Every employer must at all times keep a record (called the wages and time record ) showing, in the case of each employee employed by that employer, —

(a) the name of the employee:

(b) the employee’s age, if under 20 years of age:

(c) the employee’s postal address:

(d) the kind of work on which the employee is usually employed:

(e) whether the employee is employed under an individual employment agreement or a collective agreement:

(f) in the case of an employee employed under a collective agreement, the title and expiry date of the agreement, and the employee’s classification under it:

© New Zealand Payroll Practitioners Association, Sep 2024, Ver 12

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