The employer makes and keeps for 7 years the employee records the Regulations prescribe for each employee, in the prescribed form and with the prescribed information, and does not make or keep a record it knows is false or misleading in a material particular. Where records are not kept, the employer bears the burden of disproving wage and hours allegations (s 557C).
The graph holds this control, the 0 it maps to, and the evidence behind each claim, over MCP and REST.