166Additional records to be kept by employers

#### 166 Additional records to be kept by employers 166 Additional records to be kept by employers > For the purposes of section 174 of the 1987 Act, the following are prescribed as matters for which an employer must keep records— > > > (a) to the extent that is relevant to the employer—the number of taxi plates of the employer, the number of rides for jockeys and the number of bouts for boxers and wrestlers, > > > (b) in the case of workers paid under contracts of the kind referred to in paragraph (b) of the definition of wages in section 174(9) of the 1987 Act—details of the contract concerned and related documentation, sufficient to enable an insurer to determine the amount of any costs to be deducted as referred to in that paragraph, > > > (c) in the case of a worker engaged as an apprentice—records sufficient to establish the existence of the apprenticeship, including— > > > > > (i) any documents required to be kept under the [Apprenticeship and Traineeship Act 2001](/view/html/inforce/current/act-2001-080) in relation to the apprentice, and > > > > > (ii) any apprenticeship contracts approved by the Department of Education in relation to the apprentice.