4. Employee records — content

For the purposes of section 95(1) of the Act, an employer must make employee records relating to an employee for every matter specified in the First Schedule, and every employee record relating to an employee of an employer must be about the employee’s period of employment with the employer, starting from —

1 April 2016; or

the first day of the employee’s employment with the employer if that is after 1 April 2016.