Section 13A — Maintenance of registers and records.

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[13A. Maintenance of registers and records.—(1) Every employer shall maintain such registers 

and records giving such particulars of persons employed by him, the work performed by them, the wages 

paid to them, the deductions made from their wages, the receipts given by them and such other particulars 

and in such form as may be prescribed. 

(2) Every register and record required to be maintained under this section shall, for the purposes of 

this Act, be preserved for a period of three years after the date of the last entry made therein.]