(1) An employer, to whom a registered employment agreement or sectoral employment order applies, shall keep, at the premises or place where his or her worker works or, if the worker works at 2 or more premises or places, the premises or place from which the activities that the worker is employed to carry on are principally directed or controlled, such records as are necessary to show whether this Part is being complied with in relation to the worker and those records shall be retained by the employer for at least 3 years from the date of their making.

(2) An employer who, without reasonable cause, fails to comply with subsection (1) shall be guilty of an offence and shall be liable on summary conviction to a class C fine.

(3) Without prejudice to subsection (2), where an employer fails to keep records under subsection (1) in respect of his or her compliance with a particular provision of this Part in relation to a worker, the onus of proving, in proceedings before the Workplace Relations Commission or the Labour Court, that the provision was complied with lies on the employer.