Record Keeping – Employers Obligations

The Workplace Relations Commission (WRC) seeks to achieve a culture of compliance with employment law by working with individual employers through an inspection process. An employer can help the WRC in achieving this by having his/her employment records available and up to date at the time of the inspection. The following list outlines the standard records that employers must keep and which a WRC Inspector will require access to during the course of an inspection: 

1. The completed template sent with the inspection appointment letter or the same information in a similar format. 
2. Employer registration number with the Revenue Commissioners. 
3. List of all employees including full name, address and PPS number for each employee (full-time and part-time). 
4. Written terms of Employment for each employee. 
5. Payroll details (including Gross to Net, Rate per hour, Overtime, Deductions, Shift and other Premiums and Allowances, Commissions and Bonuses, Service Charges, etc.). 
6. Evidence that the employer has provided payslips to employees. 
7. Employees’ job classifications. 
8. Dates of commencement and, where relevant, termination of employment. 
9. Hours of work for each employee (including starting and finishing times). 
10. Register of employees under 18 years of age. 
11. Details of any board and/or lodgings provided to employees. 
12. Holiday and Public Holiday entitlements received by each employee. 
13. For non-EEA nationals1 , employment permits or evidence that permits are not required. 
14. Any documentation necessary to demonstrate compliance with employment rights legislation.

Additional records may be required to be held depending on the sector/business involved. There are minimum periods for which these records must be kept (generally three years).