Social Welfare Consolidation Act 2005 section 254

Records to be maintained

Section 254 empowers the Minister to make regulations requiring employers and contractors to maintain records of their workers and service providers.

• The Minister may require employers to keep prescribed records of employees and persons engaged under contracts for service.
• Contractors engaged to perform a service may also be required to keep records of anyone performing that service with them or on their behalf, regardless of the arrangement.
• All such records must be kept at a prescribed location and for a prescribed period.
• Failure to comply with the record-keeping requirements is a criminal offence.