Skip to page content
Secretary of Labor Thomas E. Perez
Bookmark and Share

Wages

Recordkeeping & Reporting

The 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:

  • 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 Topic

Fact Sheet on Recordkeeping Requirements Under The Fair Labor Standards Act
Provides a summary of the FLSA's recordkeeping regulations.

"Are Pay Stubs Required?"
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 Topic

Regulations

29 CFR Part 516
General Recordkeeping Requirements