Regulation H3 Records and information
The employer of a person in pensionable employment is to record for each financial year—
the rate of the person’s salary,
the amount of his contributable salary,
where during the financial year the person has spent one or more periods in part-time pensionable employment, the amount which his contributable salary would have if the employment had been full-time throughout the year,
any money value forming part of his contributable salary by virtue of regulation C1(1)(d) (accommodation and related services),
the contributions deducted under regulation C18(1),
the period during which he was in pensionable employment, and
the dates of any absence on sick leave or maternity leave, and the amount of salary paid during it.
Employers are, within such reasonable time as he may require, to make to the Secretary of State such reports and returns, and to give him such information about persons who are or have been in pensionable employment, as he may reasonably require for the purposes of his functions under these Regulations; and such persons, and their personal representatives, are to give him such information and to produce such documents as he may reasonably require for those purposes.