Employers must keep the following records:
Names, addresses, and occupations of employees receiving wages;
Employees' periods of employment;
Employees' Social Security numbers;
The employer's identification number;
Total amount and date of each wage payment (including tips reported to the employer by the employee);
Amount of each wage payment subject to Social Security and Medicare taxes and the amount of tax withheld; and
Farm operators who utilize services of "crew leaders" must keep a record showing the name, home address, and employer's identification number of the crew leader.
The employer (except a household employer) must keep duplicate copies of the quarterly and annual returns on which employees' wages are reported for Social Security purposes.
These records must be kept for a period of at least four years after the date the tax is due or is paid whichever is later.
Last Revised: March, 2001