Record-keeping and annual return duties under labour compliance rules require prescribed registers, wage slips, notices, and online filings. Employers must maintain prescribed employee and wage registers, issue wage slips, preserve records for five calendar years, keep records at or near the workplace, display a notice naming the authorised recipient of notices, and upload unified annual returns online. The rules also require production of accounts, books and registers during inspection, and a further unified return if the establishment is sold, abandoned or discontinued.