Federal laws, such as the Federal Insurance Contributions Act (FICA), the Fair Labor Standards Act (FLSA) and the Equal Pay Act (EPA), impose recordkeeping duties on employers. These recordkeeping duties require employers to create and retain certain information related to their compliance with federal laws.
We have created a printable PDF document to help employers understand some of the most common recordkeeping and retention requirements, indicating the longest retention period established by federal law. The table does not attempt to outline all documents an employer may need in all situations.
State law requirements are not addressed in this table. To determine the time period for which records should be retained, it is important to reference applicable state laws in addition to federal laws. State laws may include recordkeeping requirements that operate in addition to or in conjunction with federal requirements.
- Department of Labor’s (DOL) web page on OSHA injury and illness recordkeeping requirements
- Equal Employment Opportunity Commission’s (EEOC) web page on fair employment recordkeeping requirements.
- DOL’s web page on recordkeeping under the FLSA
If you have any additional questions about recordkeeping, please feel free to reach out to our team of HR experts at 1-800-748-5102 or firstname.lastname@example.org.