(1) An employer shall prepare a wage ledger for each workplace and state therein the matters serving as a basis for calculating wages and family allowances, the amount of wages, and other matters prescribed by Presidential Decree, at each time of paying wages. <Amended on May 18, 2021>
(2) An employer who intends to pay wages shall issue a written wage statement (including an electronic document defined in subparagraph 1 of Article 2 of the Framework Act on Electronic Documents and Transactions) that sets out matters prescribed by Presidential Decree, such as wage items and methods of calculating wages, and the details of partial deduction of wages under the proviso of Article 43 (1). <Newly Inserted on May 18, 2021>[Title Amended on May 18, 2021]