FLSA Recordkeeping: What Employers Must Keep

Who the list applies to

The Department of Labor's Fact Sheet 21 says every covered employer must keep certain records for each non-exempt worker. Non-exempt workers are the ones entitled to minimum wage and overtime, which is most hourly staff. The fact sheet gives no required layout; the regulation behind it, 29 CFR Part 516, says that no particular order or form of records is prescribed. What matters is that the information exists, is accurate, and can be shown to a Wage and Hour Division representative on request.

The 14 record items and where they usually live

In a small business the items are rarely in one place. The right-hand column shows where each one normally ends up when you run a timesheet, a work schedule and a payroll record side by side.

#	Record item (Fact Sheet 21)	Usually lives in
1	Full name and Social Security number	Personnel file, payroll
2	Address, including ZIP code	Personnel file, payroll
3	Birth date, if younger than 19	Personnel file
4	Sex and occupation	Personnel file, payroll
5	Time and day of week when the workweek begins	Payroll settings, schedule
6	Hours worked each day	Timesheet, time clock
7	Total hours worked each workweek	Timesheet, payroll
8	Basis on which wages are paid ($18 per hour, $720 a week, piecework)	Payroll, offer letter
9	Regular hourly pay rate	Payroll
10	Total daily or weekly straight-time earnings	Payroll
11	Total overtime earnings for the workweek	Payroll
12	All additions to or deductions from wages	Payroll, deduction authorizations
13	Total wages paid each pay period	Payroll, pay stub
14	Date of payment and the pay period covered	Payroll, pay stub

Items 6 and 7, hours worked each day and total hours each workweek, are the ones a timesheet template covers. Items 8 to 14 are payroll data: the basis of pay, the regular rate, straight-time and overtime earnings, additions and deductions, total wages and the pay date with its period. Item 5, the day and hour the workweek starts, is a one-time setting, but it has to be written down somewhere because overtime is counted per workweek. The timesheet calculator adds up a week of punches, and the overtime pay calculator splits a week's hours into straight time and overtime at the regular rate.

No form, any timekeeping method

The fact sheet is direct on this point: the Act requires no particular form for the records, and employers may use any timekeeping method they choose. Its examples are a time clock, a timekeeper who writes down times, or workers recording their own hours on paper. The only test is that the plan is complete and accurate. 29 CFR 516.1 adds that records may be kept on microfilm or in a data processing system, as long as viewing equipment is available, the reproductions are clear and identifiable by date or pay period, and transcriptions can be produced on request. A spreadsheet or a payroll service meets that if you can print or export the data when asked.

A paper attendance sheet with a start and end time per day satisfies item 6 for a small team. For a shop with varied shifts, a filled-in work schedule plus a timesheet gives both the plan and the actual hours. Rounding punches to 5, 6 or 15 minutes has its own rules; the guide to time clock rounding rules covers when it is allowed.

The fixed-schedule shortcut

29 CFR 516.2(c) lets an employer with employees on fixed schedules record the schedule of daily and weekly hours instead of the hours worked each day. Two conditions come with it. In weeks when the employee follows the schedule, the employer indicates by check mark, statement or another method that those hours were actually worked. In weeks when more or fewer hours are worked, the employer records the exact hours for each day and each week. So the schedule alone is not enough; the confirmation and the exceptions are what turn it into a record of hours worked. A schedule with a column for "worked as scheduled" and a line for exceptions is the simplest way to apply it.

How long to keep each record

Fact Sheet 21 names two periods. Payroll records, collective bargaining agreements and sales and purchase records are kept for at least three years. Records on which wage computations are based are kept for two years: time cards and piecework tickets, wage rate tables, work and time schedules, and records of additions to or deductions from wages. The regulation, 29 CFR 516.5 and 516.6, repeats the list and says where the clock starts for the three-year group: payroll records from the last date of entry, agreements from their last effective date.

Record	Keep at least	Where it says so
Payroll records	3 years	516.5(a), from the last date of entry
Collective bargaining agreements, employment contracts, plans	3 years	516.5(b), from the last effective date
Sales and purchase records	3 years	516.5(c)
Time cards and piecework tickets	2 years	516.6(a)(1)
Wage rate tables	2 years	516.6(a)(2)
Work and time schedules	2 years	Fact Sheet 21
Records of additions to or deductions from wages	2 years	516.6(c)
Customer orders, invoices, shipping and billing records	2 years	516.6(b)

Two examples with the dates computed. A time card for the week ending March 6, 2026 falls under the 2-year rule, so it must be kept until at least March 6, 2028. A payroll register whose last entry is dated December 31, 2026 falls under the 3-year rule and is kept until at least December 31, 2029. Because the two periods differ, many employers simply keep everything for three years so that nothing is thrown out early. State laws can set longer periods, and other federal rules such as tax rules have their own; the FLSA period is the floor, not the ceiling.

Where the records sit and who can see them

29 CFR 516.7 requires records to be kept safe and accessible at the place of employment or at one or more established central recordkeeping offices where such records are customarily kept. If they are held at a central office away from the workplace, they must be made available within 72 hours after notice from the Administrator or an authorized representative. The fact sheet adds that the Division's representatives may ask the employer to make extensions, computations or transcriptions, and that employers must display an official poster outlining the provisions of the Act, available at no cost from the Wage and Hour Division.

A minimal setup that covers the list

Personnel file per employee. Name, Social Security number, address with ZIP code, sex, occupation, birth date if under 19, the pay basis and the regular rate. Items 1 to 4, 8 and 9.
Written workweek. One line in the payroll settings or the employee handbook: "The workweek begins Monday at 12:00 a.m." Item 5.
Timesheet or attendance sheet. Start, end and unpaid break per day, a weekly total, signed by the employee. Items 6 and 7. The hours calculator turns two clock times into decimal hours for the weekly total.
Payroll register per pay period. Straight-time earnings, overtime earnings, each addition and deduction, total wages, the pay date and the period. Items 10 to 14.
Retention folders. One for time records and schedules (two years), one for payroll and agreements (three years), each labeled with the earliest date that may be discarded.

If payroll is outsourced, ask the provider which of the 14 items its reports contain and keep the rest yourself; the employer remains the one who has to produce them. This page describes the federal rules as published by the Department of Labor; it is general information, not legal advice, and state wage laws may require more.

Frequently asked questions

What records does the FLSA require for hourly employees?

The Department of Labor lists 14 items for each non-exempt worker: identifying data such as name, address, occupation and birth date if under 19, the start of the workweek, hours worked each day and each week, the basis of pay and the regular hourly rate, straight-time and overtime earnings, additions and deductions, total wages per pay period, and the payment date with the period it covers.

How long do employers have to keep payroll records?

At least three years for payroll records, collective bargaining agreements and sales and purchase records. Records that the wage computation is based on, such as time cards, piecework tickets, wage rate tables, work schedules and records of additions or deductions, must be kept for two years.

Does the FLSA require a specific timesheet or time clock?

No. The Act requires no particular form for the records, and employers may use any timekeeping method they choose: a time clock, a timekeeper, or workers writing down their own times. The plan has to be complete and accurate, and the records must be open to inspection.

Do I have to record daily hours for someone on a fixed schedule?

The regulation allows a shortcut. For employees on a fixed schedule the employer may keep the schedule of daily and weekly hours, and in weeks where the employee follows it, mark by check mark or statement that those hours were worked. In any week with more or fewer hours, the exact hours worked each day and week must be recorded.

Where do the records have to be kept?

At the place of employment or at an established central recordkeeping office. If they are kept at a central office away from the workplace, they must be made available within 72 hours after notice from the Wage and Hour Division. The Division may also ask the employer to make extensions, computations or transcriptions.

Does this list apply to salaried exempt employees?

Fact Sheet 21 describes the items for non-exempt workers, which are the employees entitled to overtime. Part 516 has separate sections for other groups, and state laws can add requirements, so check those for exempt staff. This page covers only the federal list for non-exempt workers.

Sources

General information based on the sources above, not tax, legal or financial advice.

Written by Tobias. Updated November 3, 2026.