21. Duty of employer to prepare and keep information

Terms defined in s 2

• employer

  employer

  Defined · s 2

  “employer” means any person who has entered into a contract of service to employ any other person as an employee, and includes an agent, manager or factor of such first-mentioned person;

  Open s 2
• wages

  wages

  Defined · s 2

  “wages” means the basic salary and fixed allowances or other emoluments of a like nature paid in cash by or on behalf of an employer to an employee, and includes any leave pay and arrears of wages but does not include— (a) any contribution paid by an employer on his own account to any pension fund, provident fund, superannuation scheme, retrenchment, termination, lay-off or retirement scheme, thrift scheme or any other fund or scheme established for the benefit or welfare of the employee; (b) any travelling allowance or the value of any travelling concession; (c) any sum payable to the employee to defray special expenses entailed on him by the nature of his employment; (d) any gratuity payable on discharge or retirement; (e) any bonus or commission; or (f) any allowances paid to an apprentice under apprenticeship contract;

  Open s 2