5.5.5 Payroll Record Requirements
All records pertaining to employment taxes must be
readily available for inspection by the Internal Revenue Service, the
State of California, and the U.S. Department of Labor, if the need
should arise. The length of time that records are to be retained is
determined by Document Retention. No particular form has been prescribed for such records, but they must include for each employee:
The amounts and dates of all wage, annuity, pension payments and tips reported
The name, address, and occupation of each employee or payee receiving such payments
The period of the employee's employment
Time
records showing when the employee begins and ends each work period.
Non-exempt employees' time records must include meal periods, split
shift intervals, and total daily hours worked
Attendance reports for exempt employees
Total wages paid to the employee each payroll period, including other compensation actually furnished to the employee
Total hours worked by the employee in the payroll period and applicable rates of pay
The
periods for which the employee was paid while absent due to illness or
personal injury, and the amount and weekly rate of such payments
The employee's Social Security number
The employee's income tax withholding allowance certificates (W-4)
The Employer Identification Number
Duplicate copies of returns filed (Forms 940 and 941)
The dates and amounts of deposits made