Every employer covered by the Fair Labor Standards Act (FLSA) must keep certain records for each covered, nonexempt worker. There is no required form for the records, but the records must include accurate information about the employee and data about the hours worked and the wages earned. The following is a listing of the basic records that an employer must maintain:
Employee's full name and social security number;
Address, including zip code;
Birth date, if younger than 19;
Sex and occupation;
Time and day of the week when an employee's workweek begins. Hours worked each day and total hours worked each workweek.
The basis on which employee's wages are paid;
Regular hourly pay rate;
Total daily or weekly straight-time earnings;
Total overtime earnings for the workweek;
All additions to or deductions from the employee's wages;
Total wages paid each pay period; and
Date of payment and the pay period covered by the payment.
The U.S. Department of Labor does not have jurisdiction over taxing employees' wages or providing W-2 Form forms to employees. The Internal Revenue Service has authority over these issues.