Wages and Hours Worked:

Recordkeeping


Frequently Asked Questions

OVERVIEW

The Department of Labor does not have jurisdiction over taxing employee's wages or providing W-2 Forms to employees. The Internal Revenue Service has authority over these issues.

However, 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. Please note that other laws governing wages and hours worked may have additional recordkeeping requirements.

Pursuant to the FLSA, the following is a listing of the basic records that an employer must maintain:

  • Employee's full name, as used for social security purposes, and on the same record, the employee's identifying symbol or number if such is used in place of name on any time, work, or payroll records;
  • 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.

Please note that other laws governing wages and hours worked may have additional recordkeeping requirements. See also Compliance Assistance By Topics: Wages Under Federal Contracts, Wages under Foreign Labor Certification, and Industrial Homework / Piecework.

COMPLIANCE ASSISTANCE MATERIALS

BASIC INFORMATION

  • DOL Recordkeeping Web Page - Provides links to DOL recordkeeping requirements and resources.

  • Posting - Employers must display an official poster outlining the provisions of the FLSA and DBRA, available at no cost from local offices of the Wage and Hour Division and toll-free, by calling 1-866-4USWage (1-866-487-9243). This poster is also available electronically for downloading and printing.

FACT SHEETS

E-TOOLS

APPLICABLE LAWS AND REGULATIONS

  • The Fair Labor Standards Act (FLSA) - Establishes minimum wages, overtime pay, record keeping and child labor standards for private sector and government workers.

  • 29 CFR Part 516 - Describes the general recordkeeping requirements of the FLSA.

  • Davis-Bacon and Related Acts (DBRA) - Requires payment of prevailing wages to laborers and mechanics employed on federal and federally assisted construction projects.

  • 29 CFR Part 3 - Regulations regarding contractors and subcontractors on public building or public work financed in whole or in part by loans or grants from the United States.

  • 29 CFR Part 5 - Regulations regarding labor standards provisions applicable to contracts covering federally financed and assisted construction.

DOL CONTACTS*

  • Employment Standards Administration (ESA)
    Wage and Hour Division
    200 Constitution Avenue, NW
    Room S-3502
    Washington, DC 20210
    Contact WHD
    Tel: 1-866-4USWAGE (1-866-487-9243)
    TTY: 1-877-889-5627
    Local Offices

  • For questions on other DOL laws,
    please call DOL's Toll-Free Help Line at 1-866-4-USA-DOL. Live assistance is available in English and Spanish, Monday through Friday from 8:00 a.m. to 8:00 p.m. Eastern Time. Additional service is available in more than 140 languages through a translation service.
    Tel: 1-866-4-USA-DOL
    TTY: 1-877-889-5627

*Pursuant to the U.S. Department of Labor's Confidentiality Protocol for Compliance Assistance Inquiries, information provided by a telephone caller will be kept confidential within the bounds of the law. Compliance assistance inquiries will not trigger an inspection, audit, investigation, etc.