Section 45, The Employment Act, 2023

(1) An employer who employs a person to whom aminimum rate of wage fixed by the Joint National Negotiating Board or a Trade Group Negotiating Council is applicable, shall keep record of wages and other particulars of employment as are necessary to show that this Act is complied with in relation to that person. (2) An employer who contravenes subsection (1), commits an offence and on conviction shall be liable to a fine not less than 2 months national minimum wage. (3) A person who- (a) makes, or cause to be made, or knowingly allows to be made a wage sheet or a record of wages or payments, which is false in any material particular; (b) produces or causes to be produced, or knowingly allows to be produced, such record to the Commissioner, knowing the same to be false; or (c) furnishes information to the Commissioner, knowing the same to be false, commits an offence and on conviction is liable to a fine not less than 15 months national minimum wage.