15.1 (1) An employer shall record information concerning an employee’s entitlement to vacation time and vacation pay in accordance with this section.  2002, c. 18, Sched. J, s. 3 (9). Content of record (2) The employer shall record the following information: 1.  The amount of vacation time, if any, that the employee had earned since the start of employment but had not taken before the start of the vacation entitlement year. 2.  The amount of vacation time that the employee earned during the vacation entitlement year. 3.  The amount of vacation time, if any, taken by the employee during the vacation entitlement year. 4.  The amount of vacation time, if any, that the employee had earned since the start of employment but had not taken as of the end of the vacation entitlement year. 4.1  The amount of vacation pay that the employee earned during the vacation entitlement year and how that amount was calculated. 5.  The amount of vacation pay paid to the employee during the vacation entitlement year. 6.  The amount of wages on which the vacation pay referred to in paragraph 5 was calculated and the period of time to which those wages relate.  2002, c. 18, Sched. J, s. 3 (9); 2017, c. 22, Sched. 1, s. 9 (1). Additional requirement, alternative vacation entitlement year (3) If the employer establishes an alternative vacation entitlement year for an employee, the employer shall record the following information for the stub period: 1.  The amount of vacation time that the employee earned during the stub period. 2.  The amount of vacation time, if any, that the employee took during the stub period. 3.  The amount of vacation time, if any, earned but not taken by the employee during the stub period. 3.1  The amount of vacation pay that the employee earned during the stub period and how that amount was calculated. 4.  The amount of vacation pay paid to the employee during the stub period. 5.  The amount of wages on which the vacation pay referred to in paragraph 4 was calculated and the period of time to which those wages relate.  2002, c. 18, Sched. J, s. 3 (9); 2017, c. 22, Sched. 1, s. 9 (2). When information to be recorded (4) The employer shall record information under this section by a date that is not later than the later of, (a)  seven days after the start of the next vacation entitlement year or the first vacation entitlement year, as the case may be; and (b)  the first pay day of the next vacation entitlement year or of the first vacation entitlement year, as the case may be.  2002, c. 18, Sched. J, s. 3 (9). Retention of records (5) The employer shall retain or arrange for some other person to retain each record required under this section for five years after it was made.  2002, c. 18, Sched. J, s. 3 (9); 2017, c. 22, Sched. 1, s. 9 (3). Exception (6) Paragraphs 5 and 6 of subsection (2) and paragraphs 4 and 5 of subsection (3) do not apply with respect to an employee whose employer pays vacation pay in accordance with subsection 36 (3).  2002, c. 18, Sched. J, s. 3 (9). Transition (7) Subsections 15.1 (2) and (3), as they read immediately before the day section 9 of Schedule 1 to the Fair Workplaces, Better Jobs Act, 2017 came into force, continue to apply with respect to vacation entitlement years and stub periods that began before that day. 2017, c. 22, Sched. 1, s. 9 (4). Section Amendments with date in force (d/m/y) 2002, c. 18, Sched. J, s. 3 (9) - 26/11/2002 2017, c. 22, Sched. 1, s. 9 (1-4) - 01/01/2018