• The FLSA requires covered employers to keep certain records for each non-exempt worker.
• Though beneficial, the records are not required for exempt workers.

Every covered employer must keep certain records for each non-exempt worker. The Fair Labor Standards Act (FLSA) requires no particular form, but does require that the records include certain identifying information about the employee and data about the hours worked and the wages earned.

The following is a listing of the basic records:

• 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 the employee’s workweek begins;
• Hours worked each day;
• Total hours worked each workweek;
• Basis on which employee’s wages are paid (e.g., “$9 an hour,” “$500 a week,” “piecework”);
• 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; and
• Date of payment and the pay period covered by the payment.

Employers need not keep such records for exempt employees. It may be beneficial, however, to do so, since such records are evidence of wages and hours, and can be called into question should a suit be brought alleging inappropriate pay or scheduling activities.

Some companies require all employees, exempt and non-exempt, to use the same type of forms for recording hours and wages. Others have separate forms for exempt employees. One such form is commonly referred to as an exception report. This report indicates exempt employees’ normal working hours and is provided to such employees every pay period. If the employees have deviated from the indicated schedule, they are allowed to make changes on the form to reflect the deviations. The form is signed whether changes were made or not.