In order to complete the required reports and verify this
information at a later date if necessary, your records must contain the
following information:
The name and social security number of each employee.
The date each employee was hired.
The place of employment.
The date and reason each employee was separated from
employment.
The beginning and ending date of each pay period and the
date wages were paid.
The total amount of wages paid (in each pay period)
showing separately wages and other payments such as tips and bonuses.
Daily time cards or time records kept in the regular
course of business.
Special payments such as bonuses, commissions, gifts,
severance pay or accrued leave pay, etc.
The cash value of living quarters, meals, or anything
else paid to an employee as compensation for work done.
You are required to keep these records for four (4) calendar
years.