Not affiliated with the US Social Security Administration
Records Employers Must Keep
1412.1 What information about employees must the employer keep?
Employers must keep the following records:
Names, addresses, and occupations of employees receiving wages;
Employees' periods of employment;
Employees' Social Security numbers;
The employer's identification number;
Total amount and date of each wage payment (including tips reported to the employer by the employee);
Amount of each wage payment subject to Social Security and Medicare taxes and the amount of tax withheld; and
Farm operators who utilize services of "crew leaders" must keep a record showing the name, home address, and employer's identification number of the crew leader.
1412.2 What copies of these records are kept?
The employer (except a household employer) must keep duplicate copies of the quarterly and annual returns on which employees' wages are reported for Social Security purposes.
1412.3 How long must the records be kept?
These records must be kept for a period of at least four years after the date the tax is due or is paid whichever is later.
Last Revised: March, 2001
- Statements of Earnings for Employees
- Union Records
- Evidence of Wages
- Earnings Reports Filed by Employers
- Personal Records of Worker
- Special Rules for Cash Tips After 1965
- What tax return forms do employers use?
- How do we verify your unsigned employer's wage statements?
- What evidence can you submit if your employer's records are not available?
- When can earnings records be revised after the time limit?
- What Internal Revenue Service publications provide information on employer tax payments?
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