Employer recordkeeping and return filing duties under the Employees' Pension Scheme require compliance, inspection access, and maintenance of wage records. Every employer must, within fifteen days of the Scheme applying, file a consolidated return with employee particulars and wages, or a 'Nil' return where no employee is covered. Employers must also make available electronic records and accounts for inspection, comply with general directions issued for implementation, and maintain records and registers of employees, muster roll, wages, and related particulars.
Cases where this provision is explicitly mentioned in the judgment/order text; may not be exhaustive. To view the complete list of cases mentioning this section, Click here.
Provisions expressly mentioned in the judgment/order text.
Employer recordkeeping and return filing duties under the Employees' Pension Scheme require compliance, inspection access, and maintenance of wage records.
Every employer must, within fifteen days of the Scheme applying, file a consolidated return with employee particulars and wages, or a 'Nil' return where no employee is covered. Employers must also make available electronic records and accounts for inspection, comply with general directions issued for implementation, and maintain records and registers of employees, muster roll, wages, and related particulars.
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