(1) It shall be the duty of every employer to keep such records of wages and conditions of employment as are necessary to show that this Act is being complied with.
(2) Without prejudice to the generality of subsection (1) of this section, every employer shall keep in respect of each of his workers to whom a statement has been given under section 7 of this Act, a record showing-
(a) the name and address of the worker;
(b) his town (or other place) of origin;
(c) the date of his birth;
(d) the name and address of his next of kin;
(e) the date and place of his engagement;
(f) his National Provident Fund number; and
(g) the date of cessation of employment.
(3) Records kept pursuant to subsections (1) and (2) of this section shall be retained for three years after the time to which they refer.
(4) Any employer who-
(a) knowingly and with intent to avoid compliance with any provision of this Act, omits to keep any or any sufficient record of any particular wages or conditions of employment, or
(b) fails to comply with subsection (2) or (3) of this section,
shall be guilty of an offence and on conviction shall be liable to a fine not exceeding N200.
Section 75 of the Labour Act in Nigeria