If you’re an employer, you need to keep a Register of Employees containing the following information about each employee:

• Name
• Address
• Amount earned
• Amount of deductions made from the earnings of each employee

If you’re employing workmen, you have to keep a check-roll pay slip, working board, or other form of record at the place of employment. This record should show the following information:

• Basic rate of pay and allowances.
• Amount earned by each workman (including overtime).
• Amount of deductions made from the earnings of each workman.

This information is sourced from MOM