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Each apprentice and trainee is employed under a Contract of Training
to TAPS for the full term of that contract.
The Host Employer pays the apprentice or trainee each pay day
including allowances, overtime, but not
sick leave, public holidays or TAFE attendance, and net income tax. However,
the tax is sent to TAPS at the end of the month.
The amount of
tax is shown on the monthly invoice and is simply taken from the weekly timesheets.
It is then sent to the Tax Office by TAPS as the employer.
The Host Employer is billed proportionately for the on-costs, that is, employment
related expenses including Work Cover, public holidays, sick leave, annual leave,
leave loading etc. incurred by employing the apprentice or trainee and paid
by TAPS.
The on-costs are only charged for the amount of hours the apprentice
or trainee has spent on the job that month.
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TAPS will send an invoice once a month to
the Host Employer showing:-
- Debits - on-costs for that month (number of
hours on-the-job x hourly rate);
- Group tax for that month (already deducted
from the wages and held by the host);
As TAPS is currently payroll tax exempt, the Host Employer should enter the
wages and on-costs of the apprentice or trainee as contract labour or training
expenses, keeping them separate from their own employees wages and on-costs.
The Weekly Time Sheets
At
the end of each week the apprentice or trainee will give the Host Employer their
time book having completed their section.
The Host Employer then enters the amount of gross pay, allowances, tax and
net pay, and both parties sign. The first two copies are then removed from the
book which is returned to the apprentice or trainee. The original is immediately
sent to TAPS and the Host Employer keeps the remaining copy for their records.
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Wages and Pay Week
The rate of pay and conditions of employment shall be those as laid out in the
relevant award. TAPS apprentices and trainees will work the same hours and follow
the same pay week that apply to the Host Employer's own employees.
Sick Leave
All apprentices and trainees are to be paid sick leave as per their entitlement
under the relevant award. The Host Employer must not pay the apprentice for
sick days but must record the sick days on the apprentice's time sheet.
TAPS will pay all sick leave entitlements upon receipt of a medical certificate.
It is important to note that there is no on-cost charge for the sick leave
as the apprentice or trainee is not on the job.
Annual Leave
Annual leave is usually taken during the Christmas/New Year season. Alternative
arrangements can be made by negotiation between TAPS, the Host Employer and
the apprentice or trainee. A leave form is required to be filled out and lodged
with TAPS a month prior to the leave being taken. Annual leave and leave loading
will be paid by TAPS directly to the apprentice or trainee prior to the commencement
of the leave.
Public Holidays
All apprentices and trainees are to be paid public holidays as per their entitlement
under the relevant award. The Host Employer must not pay the apprentice for
public holidays but must record the public holidays on the apprentice's time
sheet. TAPS will pay all public holiday payments. It is important to note
that there is no on-cost charge for the sick leave as the apprentice or trainee
is not on the job.
Off-The-Job Training
Attendance
Apprentices and trainees are required to attend off-the-job training either
one day per week, one week out of every six, or two weeks per quarter. The Host
Employer will be advised by TAPS of the dates that their apprentice or trainee
will be required to attend off-the-job training prior to the commencement of
the placement in writing.
Group Certificates
Group Certificates are issued by TAPS, there is no requirement for the
Host Employer to do so.
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Apprentice or Trainee Performance
A TAPS field officer will visit you and your apprentice or trainee once every
eight weeks to discuss the apprentice or trainee's performance and progress.
At alternate eight weekly intervals the Host Employer will be asked to fill
out their own report on a blank supplied by TAPS.
Point Summary
1. Pay only the net pay due to the apprentice or trainee.
2. Fill out and sign the weekly time sheets.
3. Post or fax the time sheet as soon as it has been filled out and signed.
4. DO NOT PAY
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group tax (income tax)
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payroll tax
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public holidays
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sick leave
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RDO'S
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5. The Host Employer will receive a monthly account from TAPS which covers
group tax, GST and on-costs.
In the event that problems arise it is imperative that the TAPS office be
contacted immediately.
The average ordinary working hours will be 38 per week worked in accord with
the following provisions for a four week work cycle:
Ordinary working hours will be worked in a twenty-day, four week cycle,
Monday to Friday inclusive, with nineteen working days of eight hours each,
between the hours of 7.00 am and 6.00 pm, with 0.4 of one hour each day
worked accruing as an entitlement to take a day off as rostered in each
cycle paid as though worked.
In a situation where a TAPS apprentice or trainee commences with a Host Employer
part way through a 20 day cycle, the Host Employer is required to pay the apprentice
or trainee only that part of the RDO that has accrued since commencement with
that company.
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