(1) A participating employer shall 

(a) prepare a pay-record for each month in respect of each relevant employee of the employer who is a scheme member; and

(b) Ensure that the record is given to the employee not later than seven working days after the payment, or the last payment if there is more than one payment, of mandatory contributions during the month concerned.

(2) A pay-record shall contain the following information:

(a) the amount of each payment of relevant income paid to the employee by the employer during the month;

(b) the amount of each mandatory contribution paid by the employer in respect of the employee during the month;

(c) the amount of each mandatory contribution deducted in respect of the employee during the month;

(d) the amount ,if any, of each voluntary contribution paid by the employer in respect of the employee during the month;

(e) the amount ,if any, of each voluntary contribution deducted in respect of the employee during the month; and

(f) The date on which the contributions were paid to the approved trustee of the registered scheme concerned. 

(3) A pay-record shall either be in writing or in a form that enables employees to easily read the information contained in the pay-record.