Havre Job Service Employers' Committee                                        Employer Resource Guide                            

Federal Record Keeping Requirements

Fair Labor Standards Act

Payroll information

All employees:

1.   Full name of employee and any identifying symbol or number used in place of the employee's name on any time, work or payroll records. 

2.  The employee's home address, including zip code. 

3.  The employee's date of birth, if the employee is under age 19. 

4.  The employee's sex. 

5.  The employee's occupation. 

6.  The time of day and day of the week on which the employee's workweek begins. 

7.  The regular hourly rate of pay for any week when overtime is worked and the amount of overtime compensation that is owed. 

8.  The basis on which wages are paid:

               Weekly

               Biweekly

Monthly

               Bimonthly

               Semimonthly 

9.  The amount and nature of each payment excluded from the employee's regular rate. 

10.  The hours worked by the employee each workday and the total hours worked each workweek. 

11.  The employee's total daily or weekly straight-time earnings or wages. 

12.  The total overtime compensation earned by the employee for each week that is above all straight-time earnings or wages. 

13.  The total amount of additions to or deductions from the wages paid to the employee in each pay period. 

14.  The date of every payroll payment that is made and the pay period covered by the payment. 

Tipped employees: 

In addition to the above records, employers of tipped employees must also record:

1.  A symbol or letter identifying the employee as a tipped employee. 

2.  The actual total hours worked each workday in a tipped position. 

3.  The actual total hours worked in each workday in other than a tipped position. 

4.  The total daily or weekly straight-time earnings segregated according to:

A.  Time paid for hours worked each workday in a tipped position.

B.  Time paid for hours worked each workday in a non-tipped position.

C.  Tips received and accounted for or turned over by the employee to the employer in a weekly or monthly amount (may be recorded on IRS Form 4070). 

Health care employees with 14-day work periods

For each employee: 

1.  Time of day and day of week on which the 14-day work period begins. 

2.  Hours worked each workday. 

3.  Total hours worked during the 14-day work period. 

4.  Total straight-time wages paid for hours worked during the 14-day work period. 

5.  Total overtime compensation paid for hours worked in excess of eight in a workday and 80 in a work period. 

Employee Retirement Insurance Security Act (ERISA) 

For each employee: 

1.  The employee's age.

2.  The employee's service record:

A.  Has the employee worked at least 1,000 hours?

B.  Has the employee incurred a break in service?

C.  If yes, how long was the break in service? 

3.  The employee's marital status. 

4.  The employee's pay records (for determining benefit amounts). 

Age Discrimination in Employment Act (ADEA) 

For each employee: 

1.  Payroll records:

A.  Name.

B.  Address.

C.  Date of birth.

D.  Occupation.

E.  Rate of pay.

F.  Compensation earned each week. 

 2.  Employment records:

A.  Job applications.

B.  Resumes and other forms of employment inquiry.

C.  Records of promotions.

D.  Records of demotions.

E.  Records of transfers.

F.  Selection process for training.

G.  Selection process for layoffs.

H.  Selection process for recall.

I.  Selection process for discharge of any employee.

J.  Job orders submitted to an employment agency.

K.  Test papers that disclose the test results.

L.  Results of job-related physical examinations used in connection with personnel actions.

M.  Advertisements relating to job openings.

N.  Application forms & pre-employment records. 

Title VII of the Civil Rights Act of 1964 

Personnel records to be retained include: 

1.  Job applications. 

2.  Records of:

A.  Hiring.

B.  Promotion.

C.  Demotion.

D.  Transfer.

E.  Layoff.

F.  Terminations.

G.  Pay rates.

H.  Compensation terms.

I.  Selection for training or apprenticeship. 

Family and Medical Leave Act 

Family & medical leave records:

1.  Basic payroll data.

2.  Identifying employee data.

3.  Dates when FMLA leave is take.

4.  Hours of FMLA leave when taken in increments of less than one day.

5.  Copies of written employee leave notices.

6.  Copies of all notices given to employees.

7.  Documents describing employee benefits or employer policies on paid and unpaid leave.

8.  Benefit premiums paid.

9.  Records of disputes over designating leave as FMLA leave.

Immigration Reform and Control Act 

1.  Completed I-9 form for each employee.  

Social Security

For each employee: 

1.  Name.

2.  Address.

3.  Social Security number.

4.  Total amount of each payroll payment.

5.  Date of each payroll payment.

6.  Period covered by each payroll payment.

7.  The amount of each payroll payment that is subject to FICA taxation.

8.  The amount and date of each employee FICA contribution.

9.  The reason for any discrepancy between FICA owed and FICA collected. 

Occupational Safety and Heath Act (OSHA) 

For each employee: 

1.  Records of all medical examinations required by law.

2.  Medical records for any employee exposed to potentially toxic substances or harmful physical agents requiring monitoring or measurement. 

Unemployment Insurance

For all employers that pay Federal Unemployment Tax Act (FUTA) tax: 

1.  The total amount of remuneration paid to employees during the calendar year.

2.  The amount of total remuneration paid during the year that constituted taxable wages under the FUTA.

3.  The amount of contribution paid to state unemployment insurance funds.

4.  Any information required to be shown on the annual IRS Form 940, Employer's Annual Federal Unemployment Tax Return.

5.  The employer's tax liability. 

Polygraph Testing 

For each polygraph test conducted or requested: 

1.  A copy of the statement that sets forth the specific incident or activity under investigation and the basis for testing the particular employee if an employee is requested to submit to a polygraph examination in connection with an ongoing investigation involving economic loss or injury.

2.  Records specifically identifying the loss or injury in question and the nature of the employee's access to the person or property that is the subject of the investigation.

3.  All opinion lists and other records relating to polygraph testing of the employee in question.

4.  Duration of each test period. 

Overall: 

1.  Number of examinations conducted each day. 

Davis-Bacon Act

Federal public works contractors and subcontractors must keep for each employee, payroll records showing: 

1.  Name.

2.  Hours worked.

3.  Weekly wages earned.

4.  Deductions from wages.

5.  Weekly wages paid. 

Government Service Contracts Act

For each employee engaged on a contract in excess of $2,500: 

1.  Name and address.

2.  Work classification(s).

3.  Rate of wages and fringe benefits paid.

4.  Total daily and weekly compensation.

5.  Daily and weekly hours worked.

6.  Deduction, rebates or refunds from total daily or weekly compensation.

7.  List of wages and fringe benefits for classes of service employees not included in the minimum-wage attachment to the contract but for which benefits have been determined.

State Record Keeping Checklists

 States record keeping requirements include: 

1.  Wages and Hours

2.  Human/Civil Rights Practices

3.  Public Works Employees

4.  Equal Pay Practices

5.  Fair Employment Practices

6.  Family and Medical Leave/Parental Leave

7.  Equal Employment Opportunity

8.  Age Discrimination Practices

9.  Employment Discrimination Practices

10.  Sexual Harassment Practices

11.  Maternity/Pregnancy Leave

12.  Apprenticeship/Training Programs 

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