Employment Permits Act 2006

Retention of records.

27.— (1) The employer shall keep, in relation to the foreign national to whom an employment permit has been granted (other than a permit granted on foot of an application by the foreign national), 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 (5).

(2) Where a foreign national to whom an employment permit has been granted on foot of an application by him or her enters into the service or employment of a person in the State, the second-mentioned person shall keep, in respect of the foreign national, a record of—

(a) the employment performed by the foreign national and the economic sector in which it is being performed,

(b) the duration of the employment, and

(c) particulars of the permit,

and that record shall be kept for the period specified in subsection (5).

(3) The employer or, in the case of a permit falling within subsection (2), the second-mentioned person in that subsection (in subsection (5)(b) referred to as the “second-mentioned person”) 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).

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

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

(b) records concerning the trade or business to which the employment referred to in that subsection relates, and

(c) if more than one foreign national is employed by the employer concerned pursuant to 2 or more employment permits, records of the number for the time being, if any, of those foreign nationals who are nationals of—

(i) a Member State of the EEA, or

(ii) a state other than a Member State of the European Union or a Member State of the EEA.

(5) The period referred to in subsection (1) or (2) is—

(a) subject to paragraph (b), 5 years, or

(b) if the relevant foreign national remains in the employment of the employer or, as the case may be, the second-mentioned person for a period exceeding 5 years from the date of the grant of the permit, a period equal to the duration of the period for which the foreign national remains in such employment.

(6) A person who fails to comply with subsection (1), (2) or (3) is guilty of an offence.