Section 23, The Industrial Relations and Trade Union Act, 2024

(1) An employer who employs persons to whom aminimum rate of wages fixed by the Joint National Negotiating Board or a Trade Group Council is applicable, shall keep such records of wages as are necessary to show that this Act are complied with in relation to such persons. (2) An employer who contravenes subsection (1), commits an offence and is liable on conviction to a fine not less than 6 months national minimum wage. (3) A person who- (a) makes, or cause to be made, or knowingly allows to be made; (b) produces or causes to be produced, or knowingly allows to be produced; or (c) furnishes information to a labour official, a wage sheet or a record of wages or payments, which is false in any material particular, knowing the same to be false, commits an offence and on conviction shall be liable to a fine not less than 20 months national minimum wage. 22 23 Recovery of arrears. Prevention of evasion. Prohibition of receipt premium where minimum rate is in force. Employer to keep record of wages. No. 6 The Industrial Relations and Trade Union Act 2024 No. 6 The Industrial Relations and Trade Union Act 2024