(1) An employer shall enter in the wage ledger under Article 48 (1) of the Act the following matters of each individual employee: <Amended on Oct. 14, 2021; Nov. 19, 2021>
1. Name;
2. Information identifying an employee, such as the date of birth and the employee ID number;
3. Year, month, and date of employment;
4. Details of assigned job;
5. Matters applied as the basis of calculation of wages and family allowances;
6. Number of working days;
7. Working hours;
8. Working hours for any overtime duty, night duty, or holiday duty, if any;
9. Amount of basic pay, allowances, and other wages by categories (if wages are paid by means other than money, the name of item, quantity, and total assessed value of means);
10. Deducted amount, if there is any wages deducted in accordance with the proviso of Article 43 (1) of the Act.
(2) With respect to daily hire employees whose employment period is less than 30 days, the matters under paragraph (1) 2 and 5 may not be described. <Amended on Oct. 14, 2021>
(3) With respect to employees falling under any of the following subparagraphs, the matters under paragraph (1) 7 and 8 may not be described: <Amended on Oct. 14, 2021>
1. Employees employed by a business or workplace having not more than four regular employees under Article 11 (2) of the Act;
2. Employees who fall under any of the subparagraphs of Article 63 of the Act.