The Fair Labor Standards Act (FLSA) requires an employer to keep and maintain a variety of records about its employees.
The types of records that must be kept vary depending on whether the employee is exempt or nonexempt under the FLSA, whether the employer claims a credit toward the minimum wage, whether an employee's overtime pay is calculated using certain alternative methods, and other limited factors.
An employer may keep records in any format, whether written on paper or stored in an electronic file, as long as they are complete and accurate.