Keep complete records

You must keep the following information on file for each employee (even employees you are not required to report) for at least four years from the date taxes were paid.

  1. Name;
  2. Social Security number (copy of Social Security card should be kept in the file;
  3. Dates of employment;
  4. Basis of pay (e.g., hourly, monthly);
  5. Location of work;
  6. Daily record of hours worked;
  7. Gross pay for each pay period;
  8. Payroll reductions for each pay period; and;
  9. Reason for employee discharge or quitting (if applicable).

Relevant Laws and Rules
Employer Work Records and Reports | Employer Records