Maintenance of employee registers and wage records requires electronic returns, preservation duties, and inspection-ready production obligations. Employers must maintain employee registers, attendance records, wage and deduction registers, preserve them for five years, issue electronic wage slips, and produce records on demand before authorised inspection officers. Annual and additional returns must be uploaded on the designated portal, while manual records require legible entry, signature, preservation, and production in specified form. Establishments covered by provident fund and state insurance provisions must also submit an electronic self-declaration in the prescribed form.