What Records Should I Keep To Comply With Unemployment Tax Requirements?

Each employer must maintain accurate and up­to­date records on all employees. Retained payroll sheets, cards, or other forms maintained by an employer in the usual course of business shall constitute sufficient work records, provided that the records contain the following information
  • name and social security number of each employee;
  • beginning and ending dates of each payroll period, and the date of payment;
  • wages paid for each pay period, including the cash value of other remuneration, gratuities and tips, and expenses incurred by each employee for which a deduction from wages is claimed; and
  • the dates of employment and the date and reason for separation.
Records should be retained for up to seven years.

The information on this page is meant to provide a general overview of the law. The laws in your state and/or city may deviate significantly from those described here. If you have specific questions related to your situation you should speak with a local attorney.

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