Record-keeping requirements

All employers must maintain records for each person they employ. The records must show:

The employee’s name and Social Security Number (SSN); and

For each payroll period: the beginning and ending dates; the days the employee worked and the earnings for each day; all other payments made to the employee, including vacation pay, bonuses, dismissal pay, tips, the reasonable value of board and lodging, and other forms of compensation.

Records must be retained for the current year and at least three preceding years and be available for inspection by the Department of Labor.