Payroll Records: Follow the FLSA

08/20/08

Employers covered by the FLSA (that’s most of you) must have the following on file for each employee:

Name in full, and the employee's identifying symbol or number if you use one in place of name on any time, work, or payroll records.

Home address, including zip code.

Date of birth, if under nineteen.

Sex and occupation.

Time of day and day of week on which the employee's workweek begins.

Total wages paid each pay period (for exempt employees, detail perks and benefits, paid vacation, etc.)

Date of payment and the pay period covered by payment.

Records of retroactive payment of wages.

In addition, you must keep the following data on nonexempt employees:

Regular hourly rate of pay for any workweek in which overtime compensation is due; an indication of whether wages are paid per hour, per day, per week, per piece, commission on sales, or other basis; and the amount and nature of each payment excluded from the “regular rate.”

Hours worked each workday and total hours worked each workweek.

Total daily or weekly straight-time earnings or wages due for hours worked during the workday or workweek, exclusive of premium overtime compensation.

Total premium pay for overtime hours. This amount excludes the straight-time earnings for overtime hours.

Total additions to or deductions from wages paid each pay period, including employee purchase orders or wage assignments. Also, in individual employee records, the dates, amounts, and nature of the items which make up the total additions and deductions.