Over certain maximums, cash still has to be paid, and the employer also retains the option of paying cash for unused time.

It reports that a little-noticed practice can help wise employers retain more of the workers they want to keep.

In some countries, labour laws or practices (e.g. powerful unions) may force employers to retain excess employees.

The employer must retain these forms for at least three years and may not dispose of them, in any event, until one year after the individual's employment ends.

Retirement plans may also help employers attract and retain a qualified pool of employees and offer business tax savings.

The employer must retain the signed original attestation and proof of its employees' E-Verify training.

In addition, an employer must retain documentation of the applicable minimum wage source consistent with the Department's regulations.

Also, the employer must retain the proof of renewed coverage in its file and be prepared to submit such documentation if requested.

"The Japanese Government has a fairly aggressive policy to encourage employers to retain older workers," she said.

It also provides specialist vocational rehabilitation and absence management services which enable employers to retain staff following accident, disability or ill health.