(1) Subject to subsection (2), an employer shall make a record of the statutory sick leave taken by each of his or her employees.

(2) A record under this section shall include -

(a) the period of employment of each employee who availed of statutory sick leave,

(b) the dates and times of statutory sick leave in respect of each employee who availed of such leave, and

(c) the rate of statutory sick leave payment in relation to each employee who availed of statutory sick leave.

(3) A record under this section shall be retained by the employer concerned for a period of 4 years.

(4) An employer who, without reasonable cause, fails to comply with subsection (1) or subsection (3), shall be guilty of an offence.

(5) A person guilty of an offence under subsection (4) shall be liable on summary conviction to a class C fine.