Employers in Ireland are required to keep accurate records of employees' working time including start and finish times, daily and weekly hours worked, and leave taken. These records must be retained for 3 years. If an electronic clocking system is not used, employers must fill out form OWT1. Certain exemptions apply for workers who set their own hours or work voluntarily. Records of rest breaks are not mandatory if electronic systems track this or form OWT1 is completed along with informing employees of break entitlements and procedures. Non-compliance could result in fines up to €1,900 or court conviction.