What payroll records must be kept by an employer?
A. Every employer must keep payroll records for each employee showing the following: name, address and birth date of the employee date of the start of the employment and the dates of a temporary lay-off or termination rate of wages, number of hours worked in each day, the amount paid showing all deductions made from wages paid the date of annual vacation and the amount of vacation pay paid the dates on which each 24 hour rest period is given. The employer is required to keep these records for a period of 4 years from the date of the last entry.
