Record Keeping

Federal Law

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 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.

Pennsylvania Law - Record Keeping for Tipped Employees
Supplementary to the provisions of any section of this chapter pertaining to the payroll records to be kept
with respect to employes, every employer shall also maintain and preserve payroll or other records containing
the following additional information with respect to each tipped employe whose wages are determined
under section 3(d) of the act (43 P. S. ยง333.103(d)):

(1) A symbol or letter placed on the pay records identifying each employe whose wage is
determined in part by tips.

(2) Weekly or monthly amount reported by the employe, to the employer, of tips received. This
may consist of reports made by the employes to the employer on IRS Form 4070.

(3) Amount by which the wages of each tipped employe have been deemed to be increased by
tips, as determined by the employer, not in excess of 45% of the applicable statutory minimum wage until
January 1, 1980 and thereafter 40% of the applicable statutory minimum wage. The amount per hour
which the employer takes as a tip credit shall be reported to the employe in writing each time it is
changed from the amount per hour taken in the preceding week. An employee failing or refusing to report
to the employer the amount of tips received in any workweek shall not be permitted to show that the tips
received were less than the amount determined by the employer in the workweek.

(4) Hours worked each workday in any occupation in which the tipped employe does not receive
tips and total daily or weekly straight-time payment made by the employer for such hours.

(5) Hours worked each workday in occupations in which the employe received tips and total
daily or weekly straight-time earnings for the hours