anh zu an cutga_505

8/8/2019 anh zu an cutga_505

1/8

Question 1:

List five security procedures that should apply in order to ensure theconfidentiality and security of payroll information:

ANSWER:

The pay office should be a separate, closed in office, which should belocked whenever it is unoccupied.

It should be located near an entry or exit to the building

Access to this office must be strictly controlled, with limited of keys

Any money in the office and any payroll records should be kept in a safewhen not required. Payroll should be covered by a suitable insurance

policy

All payroll records should be kept confidential. A part from payroll staff,only personnel staff would be need to be entitled to have access to them.

Question 2:

Identify five control measures to safeguard financial procedures:

ANSWER:

Procedure Manuals

Reconciliations

Segregation of Duties

System on supervisor Review and approval authorization

Records Retention

Security of Passwords, etc

Physical safeguards of assets

Or Dual control procedures, separation of duties, and employee backgroundchecks for employees with access to financial information.

Access controls on financial information systems, including controls toauthenticate and grant access only to authorized individuals and companies

Encryption of electronic financial information, including while in transit or instorage on networks or systems:


2/8

Access restrictions at locations containing financial information, such asbuildings, computer facilities, and records storage facilities

Physical safeguards of assets (camera)

Question 3:

Answer true or false to the following statement it is offence under theworkplace relations Act 1996 not to keep complete and accurate time and wagesrecords or issue pay slips to employees

ANSWER: =>True

Question 4:

how long much time and wages records of employees be kept?

ANSWER:

For 7 years after the date to which the records refers ( Eg records which relate toemployment up to June 1998 must be kept until June 2005)

Question 5:

list the eight details required by regulation to be included on employee pay slips:

ANSWER:

The employers full nameThe day of paymentThe period covered by the paymentThe number of hours covered by the payments at ordinary, and overtime rates ofpayThe ordinary hourly rate and the amount paid at that rateThe overtime hourly rate and the amount paid at that rateThe gross wages paidThe net wage paidDetail of any deduction made from the wagesThe amount of contribution paid to a superannuation fund

Question 6:

differentiate between a certified Agreement and an Australian workplaceAgreement


3/8

ANSWER:

- Certified agreement

A certified agreement is a written collective employment agreement that sets out

the wages and working conditions for a particular group of employees. The groupof employees may be the whole of a workforce or a specific group that issomehow separate and distinct. Certified agreement can over a single workplaceor be made to cover a group of associated between the employer and

Employees working at the time; or

Unions entitled to represent employees who will be covered by the agreement

- A certified agreement will also cover employees who commence employmentafter the agreement is made

A certified agreement can stand alone by setting out all conditions andprovisions of employment there by effectively replacing the relevant award or itcan operate in conjunction with the relevant a ward.

Australian workplace Agreement (AWAs) were formalized individual agreementsnegotiated by the boss and employment

Employers could offer take it or leave it AWAs as a condition of employment.They were registered by the employment advocate and did not require a disputeresolution procedure. These agreements operate only at the federal level. AWAs

were individual written agreement on terms and conditions of employmentbetween an employer and employee in Australia, under the workplace RelationsAct 1996. an AWA could override employment conditions in state or territory lawsexcept for occupational health and safety, workers compensation or trainingagreements. An AWA wars required to meet only the most minimal AustralianFair Pay and Conditions Standard. Agreements were not require to includeeffective dispute resolution procedure, and could not include prohibited content.Agreements were for a maximum of 5 years: approved promoted and registeredby the workplace Authority; operate to the exclusion of any ward; and prohibitindustrial action regarding details in the agreements for the life of the agreement.The introduction of the Australian workplace agreements was a controversialindustrial relations issue in Australia

Question 7:

state the three different ways in which the full time hours of 38 hours/week maybe worked in the administration area:

ANSWER:


4/8

38 hours/week

They may be worked

8 hours or 7-5 hours a day (Monday to Friday) between 6:30 am and 6:30 pm

Flexi rate (8.5 hour day) scope to allow up to 10 ordinary hours per day to beworkedCombine normal hours and over time

Question 8:

define a casual employee. Identifying their hourly rate and the additional ratesthat must also apply:

ANSWER

Casual employee: employee engaged by the hour

Loading of 23%

They are not entitled to annual leave, sick leave or paid annual leave

The ordinary hours of work for casual employees shall be a minimum of 4 hoursand a maximum of 8 hours per day. Ordinary hours may be worked on any of thedays Monday through to and including Sunday between the hours of 0700 and

12 midnight.

For all work performed between 10 midnight and 0700 the employee shall bepaid at the rate double time.

All employees required to commence work on a Sunday, shall be paid at the rateof double time with a minimum payment of four hours. Where an employeecommences work on a Saturday, the minimum 4 hours call for work performedon a Sunday shall not apply

The appropriate rate for casual employees is calculated by dividing the rate per

week for the relevant classification level by 38 and adding 20 percent loading onsuch hourly rates so calculated.

Casual employees are not paid per performance. Employees may be required towork on a number of performances during an engagement


5/8

Where casual employees are required to work on the same day on at least 3short performances (as defined), and there is a break between any two of theshort be paid a minimum call for each such performance of 2 hours.

A casual employee who works in excess of 8 hours per day shall be paid

overtime at the rate of time and a half for the first two hours and double timethere after (note: casual staff are not eligible to be paid the 20% loading forovertime work)

A casual employee who works more than 38 hours (excluding overtime workedand paid on a daily basin) in any one week shall be paid for all hours in excess of38, at the rate of time and a half for the first four hours and double time (note:casual staff are not eligible to be paid the 20% loading for overtime work)

Question 9:

where casual staff are rostered on, what is the minimum number of hours theymust be paid for?

ANSWER:

Minimum of 2 hours shall be paid for each engagement

Question 10:

define a regular part-time employee

ANSWER:

A regular part-time employee is a worker who works less than full-time ordinaryhours, has reasonably predictable hours of works, and is entitled to employmententitlements associated with permanent employment, such as sick leave andannual leave, on a pro rata basic

Minimum of 15.2 hours and maximum of 32 ordinary hour per week

Question 11:

explain the requirement known as spread of hours identifying the figurenominated

ANSWER:

A common option in awards is the ability to spread ordinary hours of work over afour week cycle, there by providing the opportunity for an employer to operatetheir business by employing greater numbers of staff during the hours when


6/8

customer demand is highest. This means that employees could work to anagreed roster of 42 ordinary hours one week but only 34 hours the followingweek, so long as the total number of ordinary hours worked does not exceed 152hours per four week cycle (i.e 4*38hrs=152hrs)

These types of arrangements also give employees access to regular rostereddays or half days off providing more options for their leisure time.

Question 12:

True or false to the following statement: In Victoria Show Day is arecognized public holiday

ANSWER: FALSE

Question 13:

List four events that do not break the concept of continuous service.ANSWER

The Act provides that continuity of service is not broken

If a current employee commences an apprenticeship or traineeship with theiremployer

If an employer continues to employ, or re-employs within 3 months, a formerapprentice or trainee after completion of their apprenticeship or traineeship

If an employees service is temporarily lent or let on hire to another employer

By an absence on paid or unpaid leave approved by the employer (includingleave before of illness or injury

Question 14:

Describe the requirements relating to when wages must be paid:

ANSWER

The requirements for payment of wages in the Act include the following:

Wages must be paid at least monthly. Once the pay period has been set it isgood business practice to consult with employees before changes are made tothose arrangements


7/8

Wages must be paid in Australian currency, or by one of the following methodsbut only with the employees written consent:

- into an account nominated by the employee, or

- by cheque, draft, money order or electronic fund transfer- in another way allowed by a relevant industrial agreement- if wages are paid in cash the payment may be rounded off to the nearest

multiple of 5c- wages paid other than in cash are to be paid without any deduction for

charges before of the way payment is made (e.g. no deductions for bankfees or payroll processing charges)

- cheques must be payable to a bearer on demand and must not becrossed except with the employees written consent (i.e. the cheque mustbe easily negotiable)

- employees must be paid all wages within 3 days of termination

Question 15:

identify three occasions when Personal Leave is payable

ANSWERSick leave

Bereavement leave long service leave

Question 16:

Name the three types of Parental Leave available to employees:

ANSWERPaid or unpaid time off work to care for parental

Maternity

Short term paternity leave

Question 17:

define salary Sacrifice


8/8

ANSWER

Salary Sacrifice is an arrangement by which an employee agrees to forego partof their future salary or wages in return for their employer providing benefits of a

similar value

Question 18:

Identify the tax rate that must be applied to employees who do not supply a TaxFile Declaration form

ANSWER

If the employee does not supply a tax file number, the employer is required todeduct tax ay the top marginal rate (currently 48,5%)

Question 19:

expand the following acronyms:

ANSWER

HECS HELP: higher education loan schemeTFN: Tax File NumberFBT: Fringe Benefits TaxBAS: The business Activity Statement

AWA: Australian workplace agreementPAYG: Pay As You Go Tax

anh zu an cutga_505

Documents