(1) The employer shall keep, in relation to the foreign national to whom an employment permit has been granted, a record of the employment concerned, the duration of the employment and particulars of the permit and that record shall be kept for the period specified in subsection (4).

(2) The employer shall -

(a) keep and have available for inspection by an authorised officer exercising his or her powers under this Act such books and records, including accounts, as may be prescribed concerning the employment of the foreign national to whom the employment permit concerned has been granted at the premises or place of business of that person in or at which the employment is carried out in the State, and

(b) furnish, when requested by the Minister to do so, information to the Minister concerning the books and records referred to in paragraph (a).

(3) The records that may be prescribed for the purposes of subsection (2)(a) include -

(a) records concerning the remuneration paid during a specified period to the relevant foreign national,