Wage registers and recordkeeping duties require prescribed forms, electronic or physical maintenance, and five-year preservation. Employers covered by the Code on Wages must maintain prescribed registers electronically or in physical form, including the Employee Register, Register of Wages, Overtime, Advances, Fines and Deductions for Damage and Loss, and the Attendance Register-cum-Muster Roll. Fines, realisations, deductions and related realisations are to be recorded in Form IV, and the relevant authority for fine realisations is the Deputy Chief Labour Commissioner (Central) having jurisdiction. The registers must be preserved for five years from the date of the last entry.