Access to Payroll File

You must maintain comprehensive payroll records.¹

Either semimonthly or at time of payment, you must give each employee a statement of deductions and the inclusive dates for which he/she is paid. The statement must be in English and in indelible ink or an equivalent form, properly dated.² For more information, see “Statement of Wage Deductions” in Form of Wage Payment and Timekeeping and Recording Guidelines.

Employers must maintain a copy of the statement and a record of the deductions on file for at least three years at the place of employment or at a central location within³