(1) An employer shall, in respect of each employee, keep and maintain or cause to be kept and maintained a record showing particulars of:
(a) the name of the employee;
(b) the date on which the employee commences employment with the employer, the wages, the periods of prior qualifying service, and the salary or commission paid to such an employee;
(ba) the number of hours of work per week worked by the employee;
(c) the accrued long service leave credit of the employee;
(d) each period of long service leave, or payment in lieu of long service leave, made to the employee;
(e) each other occasion of 2 months or more on which the employee has been absent from that employment; and
(f) where the employee ceased to be employed by the employer – the date on which the employee ceased to be so employed.
(2) An employer shall retain a record referred to in subsection (1):
(a) after the date on which the employee to whom the record relates ceased to be employed by the employer – until the expiration of 3 years; and
(b) in the case of an employee whose employment is terminated by death – 6 years after the date on which all moneys owing to the legal personal representative are paid.
(3) A person shall not make a false or misleading statement in or a material omission from a record that is required to be kept under this section.