The Workplace Relations Commission has the power to seek full access to the following statutory employment records in the course of an inspection. An employer must maintain these records in order to show that an employee is receiving their proper entitlements;

1. Employer registration number with the Revenue Commissioners
2. Full Name, Address and PPS Number for each employee (full-time and part-time)
3. Terms of Employment for each employee
4. Payroll details – i.e. Gross to Net, Rate per hour, Overtime, Deductions, Shift and other Premiums and Allowances, Commissions and Bonuses, Service Charges, etc.
5. Copies of Payslips
6. Employees’ Job Classifications
7. Dates of commencement and, where relevant, termination of employment
8. Hours of Work for each employee (including starting and finishing times, meal breaks and rest periods).
9. Register of employees under 18 years of age
10. Whether board and/or lodgings are provided and relevant details
11. Holiday and Public Holiday entitlements received by each employee
12. Any documentation necessary to demonstrate compliance with employment rights legislation