In compliance with Employment Legislation, and in order to demonstrate that employees are receiving their proper entitlements, an employer is obliged to maintain certain statutory records. The list below sets out the main records required.
- Employer registration number with the Revenue Commissioners
- Full Name, Address and PPS Number for each employee (full-time and part-time)
- Terms of Employment for each employee
- Payroll details – i.e. Gross to Net, Rate per hour, Overtime, Deductions, Shift and other Premiums and Allowances, Commissions and Bonuses, Service Charges, etc.
- Copies of Payslips
- Employees’ Job Classifications
- Dates of commencement and, where relevant, termination of employment
- Hours of Work for each employee (including starting and finishing times, meal breaks and rest periods). These may be in the form of Form OWT1 or in a form substantially to like effect.
- Register of employees under 18 years of age
- Whether board and/or lodgings are provided and relevant details
- Holiday and Public Holiday entitlements received by each employee
- Any documentation necessary to demonstrate compliance with employment rights legislation
Additional records may be required to be held depending on the sector/business involved.
(Note – An Inspector from the Workplace Relations Commission (WRC) has the power to seek full access to these records in the course of an inspection.)