Chapter 28
RECORDS AND RECORDKEEPING
William L. Keller
Huinton & Williams
Gibson, McClure, Wallace & Daniels, L.L.P.
Veronica Cuadra, Esq.
Summary
This chapter provides information on the legal duty to maintain payroll records, personnel files, and other records under various federal and state statutes. This chapter examines the recordkeeping requirements under the following acts:
- Fair Labor Standards Act, Equal Pay Act, and the Family and Medical Leave Act, which cover various requirements regarding payroll recordkeeping;
- Immigration Reform and Control Act, which covers various recordkeeping requirements to ensure that prospective employees are legally entitled to work;
- Personal Responsibility and Work Opportunity and Reconciliation Act of 1996, which covers recordkeeping for new hires;
- Title VII of the Civil Rights Act of 1964 and Americans with Disabilities Act of 1990, which cover various recordkeeping requirements to be kept to investigate potential discrimination;
- Employee Retirement Income Security Act of 1974 and Health Insurance Portability and Accountability Act of 1996, which cover the records required to be kept relating to various retirement plans;
- Age Discrimination in Employment Act, which covers recordkeeping requirements related to age;
- Occupational Safety and Health Act, which covers recordkeeping requirements for various health issues including hazardous chemical reporting;
- Texas Public Information Act, which covers certain recordkeeping requirements of various governmental bodies;
- Texas Workers’ Compensation Act, which covers the requirement of recordkeeping for various injuries to employees and notices which must be given to employees;
- Texas Commission on Human Rights Act, which covers the requirements of recordkeeping, which is similar to the requirements of Title VII;
- Texas Hazard Communications Act, which covers the requirements of recordkeeping and reporting for hazardous chemicals in the workplace;
- Texas Unemployment Compensation Act, which covers the requirement of recordkeeping for state unemployment benefits;
- Executive Order 11246, which covers the requirement of recordkeeping for federal contractors;
- Internal Revenue Code, which covers records required to be kept regarding tax payments; and
- Family and Medical Leave Act, which covers requirements of recordkeeping for leave requests.