PART 12
REGISTERS, RETURNS AND OTHER
DOCUMENTARY REQUIREMENTS
Employers’ obligation in relation to employee records
95.—(1)  An employer must make, and keep for the period prescribed (called in this section the record retention period), employee records containing the prescribed particulars for —
(a)every employee the employer employs; and
(b)every former employee of the employer.
[27/2015]
(2)  An employer must ensure that an employee record made and kept under subsection (1) is, during the record retention period prescribed for the employee record, readily accessible to the employee or former employee to which the employee record relates.
[27/2015]
(3)  An employer is taken to have failed to comply with subsection (1) if the employer makes or keeps an employee record that is incomplete or inaccurate, whether or not the employer knew that the record is incomplete or inaccurate.
[27/2015]
(4)  Different record retention periods may be prescribed for different classes of employees or former employees, and for different types of employee records.
[27/2015]
(5)  In this section, “employee record”, for an employee or a former employee of an employer, means a record of information or particulars about the employment by the employer of the employee or former employee, as the case may be.
[27/2015]
Employers’ obligation to give record of key employment terms
95A.—(1)  This section only applies to, and in relation to, every employee —
(a)who enters into a contract of service with the employer on or after 1 April 2016; and
(b)who is employed under that contract for a period not shorter than the prescribed minimum period of service.
[27/2015]
(2)  An employer must give each employee of the employer a written record of the key employment terms of the employee not later than 14 days after the day that the employee starts employment with the employer, or within such other period as may be prescribed in substitution.
[27/2015]
(3)  The requirement to give a written record of key employment terms to an employee in subsection (2) is satisfied if —
(a)an electronic record containing the key employment terms is provided in a manner that enables the information contained in the electronic record to be accessible and useable by the employee for subsequent reference; or
(b)the key employment terms are published on an Internet website —
(i)which is authorised by the employer and readily accessible to the employee; and
(ii)which address is disseminated by the employer to the employee.
[27/2015]
(4)  To avoid doubt, subsection (3) does not limit any other manner of giving to an employee a written record of the key employment terms of the employee.
[27/2015]
(5)  An employer is taken to have failed to comply with subsection (2) if the written record given is incomplete or inaccurate, whether or not the employer knew that the record is incomplete or inaccurate.
[27/2015]
(6)  The Minister may, by order in the Gazette and subject to such conditions as are specified in the order, exempt from any provision in this section —
(a)any class of employers specified in the order, in respect of all employees; or
(b)all employers or any class of employers, in respect of any class of employees, specified in the order.
[27/2015]
(7)  In this section, “key employment term”, for an employee, means any type of term of employment contained in a contract of service between an employer and the employee that is prescribed to be a key employment term.
[27/2015]
Employers’ obligation in relation to pay slips
96.—(1)  Subject to subsection (2), an employer must give —
(a)to every employee of the employer a pay slip, within the time prescribed for giving pay slips, for all salary paid by the employer for the salary period or salary periods to which the pay slip relates; and
(b)to every employee a pay slip for every sum paid by the employer under section 22 or 23.
[27/2015]
(2)  A pay slip given by an employer to an employee must be in the form prescribed (if prescribed) and must contain all the information prescribed.
[27/2015]
(3)  The requirement to give a pay slip to an employee under this section is satisfied if an electronic record containing the prescribed information of a pay slip is provided in a manner that enables the information contained in the electronic record to be accessible and useable by the employee for subsequent reference.
[27/2015]
(4)  An employer is taken to have failed to comply with subsection (1) if the pay slip given to an employee is incomplete or inaccurate, whether or not the employer knew that the pay slip is incomplete or inaccurate.
[27/2015]
(5)  The Minister may, by order in the Gazette and subject to such conditions as are specified in the order, exempt from any provision in this section —
(a)any class of employers specified in the order, in respect of all employees; or
(b)all employers or any class of employers, in respect of any class of employees, specified in the order.
[27/2015]
Employer’s obligation to furnish information on retrenchment of employees
96A.—(1)  The Commissioner may, by notification in the Gazette, require any employer, or any employer in a class of employers, to furnish to the Commissioner, at such time and in such form as may be specified in the notification, such information on the retrenchment of any employee by the employer as may be specified in the notification.
[55/2018]
(2)  Every employer to whom the notification applies must comply with every requirement in the notification concerning the furnishing to the Commissioner of information on the retrenchment of any employee by the employer.
[55/2018]
Returns
97.—(1)  The Commissioner may, by notification in the Gazette, require any employer or class of employers to forward to the Commissioner at such time or times as may be specified in the notification a return in such form or forms as the Commissioner may approve giving the particulars and information prescribed therein, and any such employer must furnish the particulars and information so prescribed.
(2)  A person is not bound to furnish any particulars or information other than such as are accessible to the person in the course of or derivable from any profession, business, trade or work in the conduct or supervision of which that person is engaged.
Commissioner may call for further returns
98.—(1)  The Commissioner may give written notice to any employer, when and as often as the Commissioner thinks necessary, requiring the employer to furnish within a reasonable time stated in the notice fuller or further returns respecting any matter as to which a return is required under this Act or the Employment of Foreign Manpower Act 1990.
(2)  The requisition may specify —
(a)the form in which and the time within which the particulars and information are to be furnished;
(b)the particulars and information to be furnished; and
(c)the place or manner at or in which the particulars and information are to be delivered.
Power to call for returns, books, etc.
99.  For the purpose of obtaining full information in respect of any employer’s employees, the Commissioner may give written notice to such person requiring that person, within the time stated in the notice, to complete and deliver to the Commissioner any return specified in the notice and in addition or alternatively requiring that person to attend personally before the Commissioner or any inspecting officer specified in the notice and to produce for examination any books, documents, accounts and returns which the Commissioner may consider necessary.
100.  [Repealed by Act 32 of 2008]
Offence
101.—(1)  Any employer who —
(a)wilfully refuses or without lawful excuse (the proof of which is to lie on the employer) neglects to furnish the particulars or information required within the time allowed for furnishing the particulars and information, or to furnish the particulars and information in the form specified or prescribed, or to authenticate the particulars and information at the place or in the manner specified or prescribed for the delivery thereof;
(b)wilfully furnishes or causes to be furnished any false particulars or information in respect of any matter specified in the notice requiring particulars or information to be furnished; or
(c)refuses to answer, or wilfully gives a false answer to, any question necessary for obtaining any information or particulars required to be furnished under this Act,
shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 6 months or to both, and in the case of a continuing offence to a further fine not exceeding $500 for every day during which the offence continues, and in respect of false particulars, information and answers, the offence is deemed to continue until true particulars, information or answers have been furnished or given.
(2)  A certificate under the hand of the Commissioner stating that such returns have not been furnished or are incorrect is sufficient prima facie evidence of the truth of the facts stated in the certificate.
(3)  Subsections (1) and (2) do not apply to any information furnished or required to be furnished under section 96A by an employer on the retrenchment of any employee by the employer.
[55/2018]
Returns not to be published or disclosed
102.—(1)  Any return of particulars or information or part of a return furnished, or answer to any question put, for the purposes of this Act must not, without the previous written consent of the person having the control, management or superintendence of the profession, business, trade or work in relation to which the return or answer was furnished or given, be published; and, except for the purposes of a prosecution under this Act, any person not engaged in connection with the collection or preparation of statistics under this Act must not be permitted to see any such individual return or any such part of an individual return.
(2)  Every person engaged in connection with the collection, preparation or publication of statistics under this Act must make a declaration in the prescribed form that the person will not disclose or, except for the purposes of this Act, make use of the contents of any such part of an individual return, or any such answer; and any person who knowingly acts in contravention of any declaration which the person has so made shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
(3)  In any report, summary of statistics, or other publication prepared under this Act with reference to any trade or industry, the particulars comprised in any return must not be disclosed in any manner whatever, or arranged in any way which would enable any person to identify any particulars so published as being particulars relating to any individual person or business.
(4)  If any person, having possession of any information which to the person’s knowledge has been disclosed in contravention of this section, publishes or communicates to any other person any such information, the person shall be guilty of an offence and shall be liable on conviction to a fine not exceeding $5,000 or to imprisonment for a term not exceeding 12 months or to both.
(5)  Subsections (1) to (4) do not apply to any information furnished under section 96A by an employer on the retrenchment of any employee by the employer.
[55/2018]