Inspection of employer’s records

Every employer whenever called upon to do so by an inspector or other authorised officer of the Board shall produce to such inspector or other officer for inspection at the employer’s premises – (a) all wage sheets, and other documents and records whatsoever of the wages of his employees in respect of the weeks, months or years specified by such inspector or other officer in relation to the deduction or payment of contributions in respect of such wages; or (b) such of the said wages sheets or other documents and records as may be specified by the inspector or other officer. Social Security 35