On the issue of determination of pay, the group recognised that the use of the P60 form had many practical merits for clarity and the administration of the scheme. Nevertheless, it was generally felt that the loss of weekly earnings for an employee was too high to balance the practical merits. The group agreed that non-reckonable service should only be taken into account in the three years prior to redundancy, consistent with the provision in section 25 of the Organisation of Working Time Act, which deals with the retention of employees' records by employers.