- Employer records must contain the full name, Social Security number, address, occupation and sex of each employee. The birth date of any employee under the age of 19 must also be provided.
- The start time for each employee's workweek, including time and day, should be recorded. Employers must also maintain accurate records about the number of hours each employee worked each day, as well as the total number hours each worked during each workweek.
- The record for each employee must specify the basis on which an employee's wages are paid; i.e. "$15 per hour" or "$500 per week." It must also provide a regular hourly pay rate, when relevant.
- The total amount of regular time worked and regular wages earned during each workweek must be recorded for each employee, as must any overtime time worked and paid. Any deductions, such as for income or other taxes, or additions must be detailed. Finally, the total amount of wages actually paid and date of payment must be recorded.
- Payroll records must be kept for three years. The records upon which payroll records are based, such as time cards, must be preserved for two years. These records must be kept on file at the place of employment or a central office location. They must be available to officials from the Department of Labor upon request.
