National Minimum Wage Act 2000
Certain employees to provide record of working hours to employer.
9.—(1) Where an employee’s working hours are assessed as provided in section 8(1) (b) but are not normally controlled by his or her employer, the following shall apply:
( a) the employee shall keep a written record of his or her working hours during every day he or she is employed during a pay reference period;
( b) the employee shall give the record to his or her employer as soon as reasonably practicable after the end of the pay reference period;
( c) if the employee fails to comply with paragraph (b), the working hours of the employee shall be calculated in accordance with section 8(1) (a) and the employer shall notify the employee of that circumstance as soon as possible after the expiration of the period, but in any case not later than at the time of receipt by the employee of his or her pay for the working hours concerned.
(2) Subsection (1) does not apply to an employee whose average hourly rate of pay for the working hours concerned is likely to be not less than 150 per cent, or such other percentage as may be prescribed, of the national minimum hourly rate of pay.
(3) An employee who provides his or her employer with information in a record of working hours under this section that the employee knows to be false or misleading in a material respect shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding £1,500.
A fine of £1,500 translates into a Class C fine (not greater than €2,500 but greater than €1,000) as provided (4.01.2011) by Fines Act 2010 (8/2010), s. 6(2), S.I. No. 662 of 2010.