SECTION V - PAYROLL LEDGER Article 39
Every employer of an enterprise or establishment covered by Article 17 above shall constantly keep a payroll ledger whose format shall be set by a Prakas of the Ministry in charge of Labour.
Before being used, all the pages of the payroll ledger must be numbered and initialed by the Labour Inspector.
The payroll ledger must be kept in the Bureau of Cashier or Head Office of each enterprise so that it is readily available immediately for inspections. The employer shall keep the payroll ledger for three years after it has been closed.
The Labour Inspector may require to see the payroll ledger at any time.
Article 40
The payroll ledger shall record:
a) information about each worker employed by the enterprise.
b) all indications concerning the work performed, wage and holidays.
Article 41
Any enterprises that wish to make the payroll ledger in a different way but contains the same type of information and the same method of review, may apply to the Labour Inspectorate.