Payroll Records

Payroll Records (454 CMR 27.07(2))

For each employee, an employer must keep a true and accurate record of the employee's name, complete address, social security number, occupation, amount paid each pay period, hours worked each day, rate of pay, vacation pay, any deductions made from wages, any fees or amounts charged by the employer to the employee, dates worked each week, and such other information as the Director of the Department of Labor Standards or the Attorney General deems material and necessary.

Such records must be kept on file for at least three years after the entry date of the record.

Such records must be maintained at the place of employment, at an office of the employer, or with a bank, accountant or other central location within the Commonwealth.

An employee who requests such records as they pertain to himself must be provided with a copy within ten business days, and, if the employee so requests, must be allowed to inspect the original paper or electronic records at a reasonable time and place.