Wages
Recordkeeping & ReportingThe Department of Labor does not have jurisdiction over taxing employee's wages or providing W-2 Form forms to employees. The Internal 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 maintain:
DOL Web Pages on This Topic Fact Sheet on
Recordkeeping Requirements Under The Fair Labor Standards Act "Are Pay Stubs
Required?" Coverage Under the
Fair Labor Standards Act (FLSA) Fact Sheet Laws & Regulations on This TopicRegulations
29 CFR Part 516 |