Minimum Wages Act, 1948
18. Maintenance of registers and records
(1) Every employer shall maintain such registers and records giving such particulars of employees employed by him the work performed by them the wages paid to them the receipts given by them and such other particulars and in such form as may be prescribed.
(2) Every employer shall keep exhibited in such manner as may be prescribed in the factory workshop or place where the employees in the scheduled employment may be employed or in the case of out-workers in such factory workshop or place as may be used for giving out work to them notices in the prescribed form containing prescribed particulars.
(3) The appropriate government may by rules made under this Act provide for the issue of wage books or wage slips to employees employed in any scheduled employment in respect of which minimum rates of wages have been fixed and prescribed to manner in which entries shall be made and authenticated in such wage books or wage slips by the employer or his agent.
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