The Department of Labor does not have jurisdiction over taxing
employee's wages or providing
Form forms to employees. The
Revenue Service has authority over these issues.
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
- 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 week when employee's workweek begins. Hours
worked each day and total hours worked each workweek.
- 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;
- Date of payment and the pay period covered by the payment.
DOL Web Pages on This
Fact Sheet on
Recordkeeping Requirements Under The Fair Labor Standards Act
a summary of the FLSA's recordkeeping regulations.
"Are Pay Stubs
Information from the elaws FLSA Advisor.
Coverage Under the
Fair Labor Standards Act (FLSA) Fact Sheet
General information about
who is covered by the FLSA.
Laws & Regulations on This
29 CFR Part 516
General Recordkeeping Requirements