Employees leave, pay and entitlements

Workers’ pay and conditions are determined in four ways:

1. Awards which set out the minimum pay and conditions for a particular industry or occupation. Most small business employees are covered by an award. Check awards relevant to your business.
2. Agreements between employer and employees on employment conditions which are approved by and registered with the Fair Work Commission. These include enterprise agreements and Australian Workplace Agreements. Find out more about enterprise agreements.
3. Employment contracts negotiated between an individual worker and employer.
4. Fair work laws which outline base entitlements for all employees including minimum wage, currently $772.60 per week or $20.33 per hour, and the National Employment Standards (NES) - minimum employment entitlements provided to all employees, including maximum weekly hours and leave.
   

Some employees, including junior workers and apprentices and trainees, have special minimum wages in an award. This pay calculator can help you work out pay rates for these employees.

Casual employees are eligible for some NES entitlements, including unpaid carer's leave. If you employ casual employees, provide them with a Casual Employment Information Statement which outlines when employers need to convert their casual employees to permanent employment.

As an employer, you have tax and superannuation responsibilities related to employees’ pay and conditions, including:

• withholding tax from their pay
• providing superannuation contributions
• record keeping and reporting

For advice on tax and superannuation obligations visit the Australian Tax Office.

While employees are with your business, they will take time away from work for a range of different reasons. Find out about the different types of leave your employees may be entitled to, including these key ones:

• Annual leave or holiday pay
• Sick and carer’s leave
• Parental leave
• Family and domestic violence leave.

Go to the Fair Work Ombudsman website for details of different types of leave.

Allowances are additional payments or products that help your employees do their job, including:

• uniform allowances
• work-related items
• travel allowance

Learn more about uniforms, vehicle and travel entitlements.

You may need to record, report and pay tax on your employee’s allowances.

Go to the Australian Tax Office for advice on tax and reporting obligations for travel allowances.