Appendix A: Recordkeeping requirements

Payroll information including employee names, addresses, occupation, daily and weekly hours, and wages.

One year.

Every employer of eight or more employees.

Payroll information regarding the type and amount of remuneration paid to employees (for employer state income tax purposes).

Four years from the due date of the tax to which the records relate, or the date the tax is paid, whichever is later.

Applies to all employers required to deduct and withhold employee state payroll taxes.

State income tax withholding forms.

Four years from the due date of the tax to which the records relate, or the date the tax is paid, whichever is later.

Applies to all employers required to deduct and withhold employee state payroll taxes.

Name and last known address of employees with unclaimed wages.

10 years after wages are deemed abandoned.

Every Georgia employer.

Records of all injuries sustained by employees.

Not specified.

All employers covered by Georgia workers’ compensation law.

Employment certificates of eligibility for minor employees.

Until the minor reaches age 18, graduates high school, or receives equivalent of high school diploma.

Any person, firm, or corporation that employs a minor.

Payroll records for each employee including:

• full name, identification number (if used on any time, work or payroll records)
• home address including zip
• date of birth if under the age of 19
• sex and occupation
• day and time workweek begins
• regular hourly rate of pay, the basis on which wages are paid and regular rate exclusions
• hours worked each day and week
• total daily or weekly earnings
• overtime compensation and basis of overtime computation
• total additions to or deductions from wages paid each pay period
• total wages for each pay period
• date of payment, and the pay period covered by the payment.

Individual employment contracts, collective bargaining agreements, plans, trusts, certificates, and required notices.

Sales and purchase records, by total dollar volume, weekly, month or quarterly.

Supplementary basic records - including worksheets showing daily starting and stopping time of employees, wage rate schedules, and work time schedules.

Order, shipping, and billing records.

Records of additions to and deductions from each individual employee's wages; all employee purchase orders; all records used in determining amount and computation of addition or reduction.

Any certificates of age (if applicable). Employer may be required to keep different or additional wage and hour records on employees in certain specialized occupations and on employees who may be otherwise exempt from the FLSA.

One year from the time the record is made or the personnel action is taken, whichever is later.

Until final disposition of the charge or action.

While current until a new EEO-1 report is filed.

Payroll records containing each employee's name, address, date of birth, occupation, rate of pay, and compensation earned each week.

Any personnel records that an employer makes and that are related to:

• job applications, resumes and other employment inquiries
• promotions, transfers, selections for training, layoffs, recalls, discharges
• job orders submitted to employment agencies or unions for the recruitment of employees
• test papers
• results of physical exams
• any advertisements of notices of job opportunities.

Any records that an employer makes that relate to the payment of wages, evaluations, job wage rates, job descriptions, merit systems, seniority, agreements, or other collective bargaining matters that explain the basis for payment of a wage differential to employees of the opposite sex.

Basic payroll and identifying employee data, rate or basis or pay and terms of compensation, daily and weekly hours worked per pay period, additions to or deductions from wages, and total compensation paid.

Dates FMLA leave is taken by eligible employees (that information may come form time records or employees' requests for leave; leave must be designated in records as FMLA leave and may not include leave required under state law or an employer plan that isn't also covered by the FMLA).

The hours of leave if it's taken by eligible employees in increments of less than one full day.

Copies of written employee notices of leave furnished to you under the FMLA and copies of all general and specific written notices you give employees as required under the FMLA and its regulations.

Any documents describing employee benefits or personnel policies and practices covering paid and unpaid leaves.

Premium payments of employee benefits.

Records of any dispute between you and an eligible employee over the designation of leave as FMLA leave, including any written statement from either of you covering the reasons for the designation and for the disagreement.

Note: Records and documents relating to certifications, recertification or medical histories of employees or employee’s family members, created for FMLA purposes, must be maintained as confidential medical records in separate files from the employee’s usual personnel file. If GINA or the ADA applies, employers must keep records in accordance with those Acts’ confidentiality requirements.

Private sector employees covered by the Occupational Safety and Health Act with 11 or more full- or part-time employees.

Employee exposure records on toxic substances and harmful physical agents (including environmental and biological monitoring information and material data safety sheets).

Employee medical records (including medical histories, examinations and test results, medical opinions and diagnoses, description of treatment and prescriptions, and employee complaints).

Three years after the date of hire; or one year after the date employment is terminated, whichever is later.