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Which of the following records related to employees must be maintained?

  1. Employee names

  2. Employee salaries

  3. Proof of payments

  4. All of the above

The correct answer is: All of the above

All of the above must be maintained as they are all important records related to employees. Maintaining records of employee names is necessary for identification and communication purposes. Recording employee salaries is crucial for tax reporting and wage verification. Proof of payments must be kept for legal and financial purposes. Not maintaining any of these records could result in complications for both the employees and the company. Therefore, all of the listed options are incorrect.