76. Register of leave with wages.- (1) The employer of every establishment shall maintain in respect of every employee thereof a record of leave with wages electronically or otherwise in FORM-XX and shall share the leave records of the respective employee, once in a Calendar year, on demand.

(2) The register mentioned in sub-rule (1) shall be preserved for a period of five years after the last entry in them has been made and shall not be destroyed even after the expiry of that period unless it has been properly transferred to the new register.