The Act requires that employers keep and maintain records regarding their employees. These records must be maintained in Ontario, or a place outside of Ontario authorized by the Director of Employment Standards, and they must be kept for a period of 24 months after work is performed by an employee.

The information required to be kept includes:

1. the employee's name and address;
2. wage rate and gross earnings;
3. the number of hours worked by the employee;
4. the purpose and amount of all deductions from wages;
5. any living allowances or similar payments to which the employee is entitled;
6. net pay;
7. documents relating to pregnancy leave; and
8. if the employee is under 18 years of age, his or her date of birth.

In addition, employers must keep records for five years showing the employee's:

1. name and address;
2. date of commencement of employment and anniversary date;
3. wages during each pay period; and
4. vacations with pay.