31.—(1) An employer shall make a record of the carer’s leave taken by his or her employees indicating the period of employment for each employee and the dates and times in respect of which each employee was on carer’s leave.

(2) A record made under this section shall be retained by the employer concerned for a period of 8 years and, if the Minister prescribes the form of such records, the records shall be kept in the prescribed form.

(3) Notices, or copies of notices, required to be retained under this Act by a person shall be retained by that person for a period of 3 years.

(4) An employer who contravenes subsection (1) or (2) shall be guilty of an offence and shall be liable on summary conviction to a fine not exceeding €3,000 (£2,362.69).