One of the advantages of using TAPS is the simple procedures and systems. Less paperwork and greater efficiency.

Employment Details

Each Apprentice and Trainee is employed under a Training Contract to TAPS for the full term of the apprenticeship.  The Host Employer may pay the Apprentice or Trainee each pay week, including allowances and overtime, but not sick leave, public holidays or TAFE attendance and net of income tax. The amount of tax is shown on the invoice and is simply taken from the weekly time sheets.  It is then lodged to the Tax Office by TAPS as their legal employer.

The Host Employer is billed proportionaltly for the oncosts, that is, employment related expenses including WorkCover, superannuation, public holidays, sick leave, annual leave, leave loading etc.. incurred by employing the Apprentice or Trainee and paid by TAPS.

The oncosts are only charged for the amount of hours the Apprentice or Trainee has spent on the job. 

Alternatively, TAPS can pay the Apprentice or Trainee wages and invoice the Host Employer for all associated costs weekly.  At the end of each pay week, the Host Employer will receive a completed time sheet from their Apprentice or Trainee.  The timesheet is simply forwarded to the office of TAPS for processing and payment.  In this case invoices are paid weekly or fortnightly via a direct debit facility or another agreed payment method.

Host Employers should enter the wages and oncosts of the Apprentice or Trainee as contract labour or other expenses, keeping them separate from their own employees wages and oncosts. 

Pay

TAPS Apprentices will be paid in accordance with the Host Employers normal pay period and be subject to the Plumbing & Fire Sprinklers Award 2010.

Sick Leave

All Apprentices and Trainees are to be paid sick leave as per their entitlement under the relevant awards.  The Host Employer must not pay the apprentice for sick days but must record the sick day(s) on the Apprentice's time sheet.  TAPS will pay all sick leave entitlements upon receipt of an original 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

All Apprentices and Trainees are to be paid annual leave as per their entitlements under the relevant award.  It is usually taken during Christmas/New Year season.  Alternative arrangements can be made by negotiation between TAPS, the Host Employers and the Apprentice or Trainee.  A Leave form is required to be filled out and lodged with TAPS a month prior to leave being taken. Annual Leave and Leave Loading will be paid by TAPS directly to the Apprentice or Trainee prior to the commencement of leave.  

Public Holidays

TAPS will pay all Public Holiday entitlements. 

Training Attendance 

Apprentices and Trainees are required to attend off-the-job training either by one or two week blocks at an approved RTO (Registered Training Organisation).  The Host Employer will be advised by TAPS of their Apprentice or Trainee's training dates prior to their attendance. 

PAYG Payment Summary 

TAPS will issue a PAYG summary for the apprentice. 

Weekly Time Sheet 

At the end of each week the apprentice or trainee will give the Host Employer their time book having completed their section.

If the Host Employer pays the Apprentice or Trainee they enter 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 faxed/posted to TAPS and the Host Employer keeps the remining copy for their records.

If TAPS pay the Apprentice or Trainee, the weekly timesheet is to be completed with hours worked and any allowances and both signed.  The original is immediately faxed/posted to TAPS and the Host Employer keep the remining copy for their records. 

Performance Appraisal

A TAPS Field Officer will visit the Host and Apprentice at least once every eight weeks to discuss the Apprentices performance and progress.

Summary of what the Host should do 

  • Pay only the net pay due to the apprentice each pay period.
  • Fill out and sign the weekly time sheets.
  • Post or fax the weekly time sheet at the end of each week.        

DO NOT PAY

  • Income tax,
  • Payroll tax,
  • Public holidays,
  • Sick leave,
  • Rostered days off.

The Host Employer will receive a monthly account from TAPS that will cover tax and on-costs. Any problems should communicated with TAPS immediately.