Employer Tip: March 2010- Employers are you aware of the records you should keep should you have a NERA Audit??

As an employer you are responsible to ensure you are complying with all employment law.

Under employment law you are obliged to keep certain records relating to employees and former employees. The following is the list of records which an inspector will require access to during a NERA inspection:

  1. The employer registration number with the Revenue Commissioners
  2. Full Name, Address and PPS Number for each employee (full-time and part-time)
  3. Terms of employment for each of your employees
  4. Payroll details to include (Gross to Net, Rate per hour, Overtime, Deductions, Shift and other Premiums and Allowances, Bonuses and Commissions, Service Charges, etc.)
  5. Copies of Payslips for each pay period
  6. Job classification for each employee
  7. Dates of commencement and where relevant, termination of employment
  8. Hours of work for each employee to include starting and finishing times, meal breaks and rest periods. These may be in the form of Form OWT1 (or in a form substantially similar).
  9. Register of employees under 18 years of age
  10. Record as to whether board and/or lodgings are provided and relevant details
  11. Holidays and Public Holiday entitlements received by each employee
  12. Any documentation necessary to demonstrate compliance with employment rights legislation

Additional records may be required to be held depending on the sector/business involved and the legislation under which the inspection is being conducted.