What Pay Records Should Ministries Keep?

Unless an exemption applies, you're to keep time cards for three years

Most ministries employ at least one person whose hours and wages are regulated by federal law. This means there are some records you're required to keep for three years.

Unless an employee is exempt from the Fair Labor Standards Act (FLSA), you must maintain at least the following information:

• Employee's full name, Social Security number, and address
• Birth date (if younger than 19), gender, and occupation
• Time and day of week when employee's workweek begins
• Hours worked each day
• Total hours worked each workweek
• Basis on which employee's wages are paid (e.g., $9 an hour or $440 a week)
• Regular hourly pay rate
• Total daily or weekly straight-time earnings
• Total overtime earnings for the workweek
• All additions to or deductions from the employee's wages
• Total wages paid each pay period
• Date of payment and the pay period covered by the payment

The Fair Labor Standards Act requires no particular form for the records, but it does require that the data be accurate.

Resources

Here’s where to find more information about overtime and minimum wage rules.

U.S. Department of Labor
U.S. Department of Labor, Wage and Hour Division
Employment Laws Assistance for Workers & Small Businesses (elaws)
FLSA Overtime Calculator Advisor