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What Records Must an Employer Keep?

A record of the terms of every oral contract, a wages register, overtime records, a Piece-rate Register, contracts in duplicate or quadruplicate, plus notices, pamphlets and a copy of the Act itself. Missing records lose disputes.

The employment law series, no. 15 · What the Employment Act covers · 6 min read

The Employment Act (Chapter 373) imposes record-keeping duties in six different Parts. They are easy to overlook and expensive to have ignored, because several of them carry an evidential consequence rather than merely a penalty.

The records at a glance

Record-keeping obligations under the Employment Act
SectionRecordWho may inspect
15(1)Written record of the terms of an oral contract, made at the time of engagementProduced in a dispute — s 15(2)
20(2)Written contract in duplicate; one copy kept at the place of employment, one handed to the employeeEmployee; labour officer
20(3)Attested contract in quadruplicate; two copies to a labour officerEmployee; labour officer
31Piece-rate Register, as prescribedThe piece-rate employee and a labour officer, at all reasonable times
57Records of overtime, stand-by and call-outLabour officer
82Written statement or endorsed pay envelope given to the employee at each paymentThe employee — it is given to them
83Wages record: wages paid to each employee, and every deduction and its reasonLabour officer, at all reasonable times
117Employment agent’s registerLabour officer
147Notices displayed prominently at each place of employment or housingAll employees
148, 148AApproved books and pamphlets; a copy of the Act and regulation where five or more employees workEmployees, on request / at all reasonable times

Section 15 — the record that decides wage disputes

Section 15(2)

Where a dispute arises as to the terms of an oral contract and the employer fails to produce the record required by section 15(1), a statement by the employee as to the terms and conditions shall be conclusive evidence of those terms — unless the employer satisfies the Secretary or an Arbitration Tribunal under the Industrial Relations Act to the contrary.

No other record in the Act carries a consequence as sharp. Most employment in Papua New Guinea is oral, so for most employers this single one-page record is the difference between defending a wage claim and conceding it.

Section 83 — the wages record

Section 83(1) and (2)

Every employer shall keep a record, as prescribed, of (a) the wages paid to each employee; and (b) any deduction made from wages, and the reason for the deduction.

The record shall be kept at the place of employment (or another place the Secretary approves in writing) and be available at all reasonable times for inspection by a labour officer.

Note that paragraph (b) requires the reason for every deduction, not just the amount. That dovetails with section 88, under which most deductions require the employee’s prior written consent — witnessed by a labour officer for an attested contract. The consent forms are part of the file the register points to.

Section 82 — the statement handed to the employee

At each payment the employer must provide a written statement or an endorsed pay envelope showing, for the wage period: (a) gross ordinary wages; (b) pay for overtime, call-out and stand-by; (c) any extra payment; (d) every deduction and the reasons for it; (e) net wages due; and (f) the date of the pay period. See what a pay statement must show.

Keep them

For a worker, the section 82 statements are the most useful record in existence: they establish the rate, the hours, the deductions, the period and the continuity of service. Photograph each one and keep the images somewhere outside the workplace.

The penalties for not keeping them

  • Section 31(3) — failing to keep a Piece-rate Register, or refusing inspection: fine not exceeding K100.00.
  • Section 137(1) — refusing to produce books required under the Act, or knowingly making a false entry or unauthorised alteration or erasure in them: fine not exceeding K200.00.
  • Section 140 — hindering or obstructing an authorised officer: fine not exceeding K300.00.
  • Section 96(d) — contravening any provision relating to the payment of wages: fine not exceeding K500.00.
  • Section 141 — the general penalty where no other is provided: not exceeding K100.00.

The fines are modest. The real exposure is the evidential one under section 15(2), and the difficulty of resisting a claim for unpaid wages, leave or overtime without records to contradict it — particularly given that under section 149 a court determining a non-criminal question under the Act is guided by equity and good conscience and not bound by the rules of evidence.

A compliant file, employee by employee

  1. The contract — or, for an oral engagement, the section 15(1) record signed and dated at engagement.
  2. The section 14 particulars — employer, place(s), location, occupation, nature of work, period, total wage and deductions, manner of payment.
  3. Written consents to deductions under section 88(2) — witnessed by a labour officer for attested contracts.
  4. The wages record under section 83, with reasons for deductions.
  5. Copies of the section 82 statements issued.
  6. Overtime, stand-by and call-out records under section 57.
  7. Leave records — recreation leave accrued and taken, sick leave and medical certificates.
  8. Any labour officer approvals — advances over 50% of a month’s wages under section 87, transfers under section 25(2).
  9. Termination papers — notice given, the ground relied on, and the final payment.
And on site, visibly

Section 147 notices displayed prominently; section 148 books and pamphlets available; and under section 148A, a copy of the Act, the regulation and all amendments wherever five or more employees work, available for examination on request. An employer that cannot produce a copy of the Act to an employee who asks for it is in breach.

Sources

Check the section yourself

Before relying on anything here, read the current text of the Employment Act (Chapter 373) and check for later amendments. If a decision matters to you, get advice — start with the Office of the Public Solicitor, or find a firm in the law firms directory.

Disclaimer: This article provides general information about Papua New Guinea law and does not constitute legal advice. Laws may change, and their application depends on individual circumstances. You should obtain professional legal advice for your specific situation. Read the full disclaimer.