Employer Recordkeeping Requirements
February 25, 2022
Employer Recordkeeping Requirements

Federal laws, such as the Federal Insurance Contribution Act, the Fair Labor Standards Act (FLSA), the Equal Pay Act and the Civil Rights Act, impose recordkeeping duties on employers. Recordkeeping duties include creating, updating and preserving information.

 

State law also imposes several recordkeeping requirements on employers. These laws operate in addition to, or in conjunction with, federal requirements. This Employment Law Summary provides an overview of various New York recordkeeping requirements that generally apply to all employers in the state. Additional requirements may apply for employers in certain industries.

 

APPRENTICESHIPS

Employers that sponsor apprenticeship programs must make and keep all records necessary to prove that their apprenticeship programs comply with all federal and state laws. These records must also be used to periodically evaluate each apprentice’s progress.

 

An apprenticeship program sponsor’s records must include:

 

•   The apprentice-to-journey-worker ratio;

•   A certification of compliance with applicable federal, state and local health and safety standards;

•   A description of the probationary apprenticeship period;

•   Apprenticeship program modification requests submitted to the New York Department of Labor (NYDOL), if applicable; and

•   Information on program processes, such as procedures to authorize wage increases, transferring apprentices to other programs or notifying apprentices of adverse actions.

 

For each apprentice, the sponsor’s records must also show:

 

•   The training provided (must be at least 144 hours per year provided by qualified training personnel);

•   The apprentice’s age (must be at least 16 years of age);

•   The skills apprentices are expected to and have actually learned (must be verified and signed at least monthly by the apprentice’s supervisor);

•   The amount of time required in each work process or rotation;

•   The placement and registration with the program;

•   Evidence of program completion (if applicable); and

•   A signed copy of the Apprenticeship Agreement (which must also be filed with the NYDOL).


 

CHILD LABOR

New York allows employers to hire minors between 16 and 17 years old to work in occupations for which they have completed an approved work training program. For these minors, employers must maintain records showing:

 

•   The name, address and age of the minor;

•   The date the minor entered and the minor’s attendance record for the approved work training program;

•   The number of hours the minor participated in the work training program;

•   The number of hours the minor received specific training in safety; and

•   The occupation and work processes for which a certificate of completion was issued.

 

In addition, employers must maintain accurate records of each minor’s employment-related injuries and illnesses, unless the injuries were minor and required only first aid treatment.

 

Additional recordkeeping requirements apply for employers that work with child performers.

 

UNEMPLOYMENT COMPENSATION

Employers must keep a true and accurate record of each employee’s:

 

•   Name and Social Security number;

•   The amount of wages paid per payroll period;

•   The beginning and ending dates of each payroll period; and

•   The total amount of employee wages subject to unemployment compensation contributions under state law.

 

These records must be maintained for at least three years.

 

WAGE AND HOUR

New York employers must create and maintain contemporaneous, true and accurate payroll records for

at least six years. For each employee, these records must show:

 

•   The number of hours worked each week;

•   The regular and overtime wage rates and how they are calculated (hour, salary, piece or other, unless exempt from overtime compensation);

•   The number of regular and overtime hours worked (unless exempt from overtime compensation);

•   The amount of gross wages paid;

•   An itemized list of deductions;

•   An itemized list of allowances claimed as part of the employee’s wage (if any);

•   The amount of net wages paid; and

•   The employee’s student classification, if applicable.


 

Personnel records for student-employees must include a statement from the employee’s school indicating whether the student-employee is:

 

•   Participating in an instruction program that will lead to a degree, diploma or certificate (or is completing residence requirements for a degree); and

•   Required to obtain supervised and directed vocational experience to fulfill curriculum requirements.

 

For employees who are paid a piece rate, payroll records must include the applicable piece rate (or rates) of pay and the number of pieces completed at each piece rate.

 

Employers are subject to misdemeanor charges if they fail to keep or falsify payroll records or hinder the NYDOL’s access to these records during an investigation. Potential penalties for a first offense include a fine of between $500 and $5,000 or imprisonment for up to one year. For second or subsequent offenses within a six-year period from the first offense, employers may face felony charges punishable by a fine of between $500 and $20,000, imprisonment for up to 366 days or both. Each date an employer fails to comply with these recordkeeping requirements is considered a separate offense.

 

Additional recordkeeping requirements may apply for:

 

•   The farming industry;

•   Domestic workers and household employees;

•   The hospitality industry;

•   Employers that allow their employees to participate in tip pooling; and

•   The building service industry.

 

WORKERS' COMPENSATION

Employers subject to the state’s workers’ compensation laws must keep the following true and accurate records.

 

IDENTITY, ORGANIZATIONAL AND OCCUPATIONAL RECORDS

•   Federal Employer Identification Number;

•   Business name (including certificates of assumed business names);

•   Business form (such as corporation, limited liability company or partnership);

•   Articles of incorporation or organization (including amendments to the articles, occupational license, trade licenses or certifications); and

•   A current list of the officers, partners or principals of the business.

 

EMPLOYMENT RECORDS

•   The number of employees;

•   Each employee’s name, Social Security number or other identifying number;

•   Each day, month, year or pay period worked by each employee;

•   Each employee’s classification;

•   A description of each employee’s general duties (must provide enough information for a proper employee classification);

•   The amount of wages paid or owed to each employee;

•   The method of payment used to calculate each employee’s wages;

•   Wage payment records;

•   The value of credits and allowanced claimed for each employee’s wages (tips, employer-provided meals, lodging or similar benefits);

•   Annual wage or earnings statements for each employee (including IRS Forms 1099 and W-2);

•   Any written contracts or agreements that describe the terms of employment;

•   Documentation of all and any employee accidents and injuries;

•   Tax records (federal, state and the New York State Department of Labor filings);

•   Financial account records (general ledgers and monthly, quarterly or annual statements of all opened or closed business accounts); and

•   Insurance coverage and eligibility records.

 

PENALTIES

Employers that violate these recordkeeping requirements may face criminal and administrative penalties. Criminal penalties include misdemeanor charges and fines of between $5,000 and $10,000 for failing to keep or falsifying these records. Second and subsequent violations can lead to class E felony charges and fines of between $10,000 and $25,000. Administrative penalties include a $1,000 fine for every ten-day period of non-compliance or a fine equal to twice the cost of compensation for the employer’s payroll for the period when the violation takes place.

 

In general, employers must maintain these records for a period of at least four calendar years.

 

EMPLOYEE INJURIES

Employers must record every injury and illness employees suffer in the course of employment on a form prescribed by the New York State Workers’ Compensation Board. This injury record must be kept for at least 18 years. The Workers’ Compensation Board does not require employers to file an injury or illness report, unless the injury or illness causes the employee to:

 

•   Miss a day of work beyond the shift or day when the injury or illness took place; or

•   Receive medical treatment beyond ordinary first aid or more than two treatments by a person rendering first aid.

 

Employers that refuse or neglect to keep employee injury and illness records may be charged with a misdemeanor, punishable by a fine of up to $1,000 and an additional administrative fine (imposed by the Workers’ Compensation Board) of up to $2,000.

Sign up for our newsletter.

New York Secure Choice: A Guide for Employers After the Deadline

July 15, 2026
Over the past several months, New York employers have been preparing for the phased rollout of the New York Secure Choice Savings Program . With the final registration deadline for eligible employers with 10 to 14 employees now passing behind us, many business owners are asking the same question: What's next? Whether your business has already registered, certified an exemption, adopted a qualified retirement plan, or you're realizing you still have action to take, now is a good time to understand your options and make sure you're moving in the right direction. If You Haven't Taken Action Yet If your business was required to comply with the New York Secure Choice mandate and missed the deadline , don't assume it's too late to move forward. The first step is determining which path applies to your organization. Generally, employers have three options: Register for the New York Secure Choice Savings Program if you do not sponsor a qualified retirement plan. Certify an exemption if your business already offers a qualified retirement plan that satisfies the state's requirements. Establish a qualified private retirement plan if you decide that approach is a better fit for your business before completing the state's registration process. The important thing is to take action rather than continue waiting . Delays can create unnecessary compliance concerns, while addressing the requirement now can help you move forward with confidence. If you're unsure which option applies to your business, it's worth taking the time to understand your obligations before making a decision. Compliance Was the Starting Point, Not the Finish Line The Secure Choice program was created to expand access to retirement savings for employees whose employers do not offer a qualified retirement plan. For many businesses, however, the decision isn't simply whether to comply with the law. It's whether the retirement solution they choose aligns with their broader business goals. Questions worth asking include: Does our current retirement offering help us attract and retain employees? Is the administrative process efficient for our payroll and HR teams? Are employees receiving enough education to understand and use the benefit? Will this solution continue to work as our business grows? Compliance satisfies a requirement. A thoughtful retirement strategy can support your workforce for years to come. If You Chose Secure Choice, Continue Evaluating Your Needs For some employers, Secure Choice may be an appropriate fit. For others, it may serve as a starting point while they evaluate whether a private retirement plan would better support their organization over the long term. Private retirement plans often provide additional flexibility, expanded plan design options, employer contribution opportunities, and greater support for employee education . Depending on the provider, they may also integrate more seamlessly with payroll and HR systems , reducing manual administration. The right solution depends on your workforce, business goals, and administrative preferences. If You Certified an Exemption, Review It Periodically Some employers met the state's requirements because they already sponsor a qualified retirement plan. That doesn't necessarily mean there's nothing left to review. Take time to evaluate whether: Your current plan still meets the needs of your workforce. Employees understand and are participating in the benefit. Payroll and retirement processes remain efficient. Your provider and service model continue to support your organization. A retirement plan should evolve as your business does. Retirement Benefits Can Support More Than Compliance Retirement benefits are increasingly becoming part of how employees evaluate an employer. While compensation remains important, employees are also looking for organizations that invest in their long-term financial well-being. Offering a retirement benefit can help support recruitment, retention, and employee satisfaction while demonstrating a long-term commitment to your workforce . The conversations around retirement planning are no longer limited to large organizations. Businesses of all sizes are recognizing the role these benefits can play in building a stronger workplace. Take This Opportunity to Review Your Overall Strategy With the Secure Choice deadlines now complete, this is a natural time to step back and look at the bigger picture . Consider reviewing: Your retirement plan Payroll processes Employee communications Benefits strategy HR administration These areas often work best when they support one another rather than operating independently. Looking Ahead The deadlines may be behind us, but retirement planning is an ongoing process . Whether your organization enrolled in Secure Choice, sponsors a private retirement plan, or is still determining the best path forward after the deadline, taking action now can help you satisfy the state's requirements while putting a long-term retirement strategy in place. At Simco, we help employers understand the New York Secure Choice mandate, evaluate private retirement plan options, and align retirement benefits with payroll, HR, and broader workforce goals. If you're unsure what your next step should be, our team is here to help you navigate your options and move forward with confidence.

Employee Handbook Best Practices: What Makes One Truly Effective?

July 6, 2026
Ask a group of employers if they have an employee handbook, and most will probably say yes. Ask whether it's been reviewed recently, reflects how the business actually operates, or answers the questions employees ask every week, and the answers often become less certain. A handbook shouldn't exist simply because it's expected. When done well, it's one of the most practical tools an organization can have. It sets expectations, creates consistency, gives managers confidence, and helps employees understand how your workplace operates. It can also help reduce misunderstandings before they become larger issues. The difference isn't whether you have an employee handbook. It's whether your handbook is actually working for your organization. It Reflects the Way Your Business Operates Today Businesses evolve. Teams grow, technology changes, new laws are introduced, and workplace expectations continue to shift. Unfortunately, many handbooks don't keep up. Policies that were accurate three years ago may no longer reflect your current practices. Perhaps you've added remote or hybrid work, updated your PTO program, changed holiday schedules, introduced flexible work arrangements, or implemented new technology like AI. If your handbook doesn't match what employees actually experience day to day, it can quickly lose credibility. Employees notice when policies don't align with reality. Managers feel it too, especially when they're left explaining why the handbook says one thing while the business does another. A strong handbook should accurately represent how your organization operates today, not how it operated several years ago. It's Written for Employees, Not Just Attorneys Legal compliance is essential, but a handbook should also be understandable. If employees struggle to interpret a policy or have to ask HR what it really means, the handbook isn't doing its job. The most effective handbooks use clear, straightforward language without sacrificing accuracy. They answer common questions before they're asked and make it easy for employees to find the information they're looking for. The goal isn't to create a document that sounds impressive. The goal is to create one that people will actually read and reference. It Creates Consistency Across the Organization One of the biggest benefits of a well-written handbook often happens behind the scenes. When managers have a clear, up-to-date resource to rely on, they're more likely to answer questions consistently and apply policies fairly across departments. That consistency matters. Whether an employee is asking about time off, attendance expectations, workplace conduct, or leave policies, they should receive the same answer regardless of who they ask. Without that shared foundation, organizations often find themselves relying on memory, individual judgment, or "how we've always done it," which can lead to confusion and inconsistent employee experiences. It Evolves Alongside Employment Laws Employment laws don't stand still, and neither should your handbook. Federal, state, and local requirements continue to change, particularly in states like New York where employment laws evolve regularly. Even if your internal policies haven't changed, legal requirements may have. Scheduling a periodic handbook review helps ensure your policies remain aligned with current regulations while also giving you an opportunity to identify areas that could be clarified or improved. Rather than waiting several years for a complete rewrite, many organizations find it easier to make smaller updates as their business and legal obligations evolve. Employees Know It Exists and Can Easily Access It Even the best handbook has limited value if employees don't know where to find it. Whether it's provided digitally, through an employee portal, or as part of onboarding, employees should be reminded that the handbook is an active resource, not simply paperwork they signed on their first day. Encouraging employees to reference the handbook before questions arise helps build confidence and often reduces repetitive administrative questions for HR and managers alike. It Supports Your Culture, Not Just Your Policies A handbook isn't only about rules. It's also one of the first opportunities to communicate what your organization values and what employees can expect from working there. Your mission, workplace expectations, communication style, commitment to safety, approach to professional conduct, and philosophy around respect and accountability all help shape the employee experience. When those values are reflected consistently throughout the handbook, it becomes more than a policy manual. It becomes an extension of your workplace culture. A Simple Question Worth Asking If you handed your employee handbook to a new manager today, would they feel confident using it to answer employee questions and make everyday decisions? If the answer is "not quite," it may be time for a closer look. An effective handbook should provide practical guidance, reflect your organization's current practices, support compliance, and serve as a resource that employees and managers actually use throughout the year. More Than a Requirement An employee handbook shouldn't just help satisfy a requirement. It should become one of the most useful resources in your organization for employees, managers, and leadership alike. At Simco, we build customized, New York-compliant employee handbooks designed around each organization's policies, operations, and workforce. Every handbook is developed collaboratively, reviewed for compliance, and supported with ongoing legal updates to help ensure it continues to reflect both current employment laws and the way your business actually operates. A handbook is one of the few HR resources that nearly every employee will interact with. Investing the time to make it clear, accurate, and genuinely useful can benefit your organization long after it's published.

Insurance Tips for a Safe Fourth of July Weekend

July 2, 2026
The Fourth of July is one of the busiest weekends of the summer. Families gather for backyard barbecues, friends spend time on the lake, fireworks light up the night sky, and many people travel to enjoy a long holiday weekend. It's also a time when insurance claims tend to increase. Property damage, boating accidents, grill fires, theft, weather-related losses, and injuries can quickly turn a relaxing weekend into an expensive one. While no one wants to think about insurance during a holiday, taking a few minutes to prepare beforehand can help you avoid unnecessary stress later. Here are several areas worth reviewing before the celebrations begin. Review Your Home Before Guests Arrive If you're hosting family or friends, your home naturally becomes the center of activity. Walk around your property as if you were seeing it for the first time. Look for uneven walkways, loose deck boards, damaged railings, poor lighting, or tree limbs that could become hazards. These small maintenance items are easy to overlook during everyday life, but they become more important when your property is full of guests. For more on hosting-related liability, you can read our recent blog here . It's also a good time to make sure smoke detectors and carbon monoxide detectors are working properly, especially if you'll be grilling or using outdoor cooking equipment. Think Beyond the Grill Backyard grilling is one of the most popular Fourth of July traditions, but it also contributes to thousands of residential fires each year. Keep grills several feet away from your home, deck railings, fences, and overhanging branches. Never leave a grill unattended, and keep a fire extinguisher nearby in case something unexpected happens. If you're using propane, inspect hoses and connections before lighting the grill. A quick inspection takes only a minute but can prevent much larger problems. Fireworks and Your Insurance Many homeowners assume their insurance automatically covers any damage caused by fireworks. The reality is more nuanced. Whether damage is covered often depends on how the fireworks were being used, whether they were legal in your area, and the circumstances surrounding the incident. Even if you plan to attend a public fireworks display instead of lighting your own, remember that neighbors may not make the same choice. It's worth understanding what your homeowners policy covers before the holiday arrives, rather than trying to answer those questions after an accident. Spending the Weekend on the Water? Here in the Finger Lakes, many families spend Independence Day boating, kayaking, paddleboarding, or using personal watercraft. Before heading out, take a few minutes to confirm: Your boat registration is current. Required safety equipment is onboard. Life jackets are available for every passenger. Your insurance policy reflects how you actually use your boat. Some homeowners are surprised to learn that watercraft coverage under a standard homeowners policy is often limited. Smaller items like canoes, kayaks, or small sailboats may have some protection, but coverage can depend on the size of the watercraft, horsepower, value, and how it is being used. Larger boats, personal watercraft, and higher-value equipment often require a separate boat policy or additional endorsement. If you purchased a boat, jet ski, trailer, upgraded motor, or new equipment since last summer, now is the time to review whether your coverage matches what you actually own and how you plan to use it. Protect Outdoor Investments Outdoor living spaces have become significant investments for many homeowners. Patio furniture, grills, outdoor kitchens, televisions, landscaping, pergolas, and other backyard improvements all add value to your property. Before leaving for the weekend or during periods of severe weather, secure or store loose outdoor items that could become damaged or cause damage to neighboring property. If you're traveling, consider bringing portable electronics inside and using timers on interior lights to make your home appear occupied. Summer Storms Can Arrive Without Warning The Fourth of July often brings afternoon thunderstorms across our region. High winds, heavy rain, hail, and lightning can cause roof damage, fallen trees, power outages, and flooded basements. If severe weather is in the forecast: Secure outdoor furniture. Charge phones and backup batteries. Move vehicles into a garage when possible. Check gutters and nearby storm drains for debris. Review your emergency contact information. While you can't control the weather, a little preparation can reduce both damage and disruption. A Good Time to Review Your Coverage Holiday weekends often remind us just how much we have to protect. Whether it's your home, your boat, your vehicles, or the memories you're making with family and friends, insurance works best when it's reviewed before it's needed. If it's been a few years since you've looked closely at your homeowners, auto, or recreational vehicle coverage, this can be a good opportunity to make sure your policies still reflect your current lifestyle. Enjoy the Weekend with Confidence Independence Day is meant to be enjoyed, not spent worrying about what could go wrong. A little preparation today can help you focus on what matters most: spending time with family, making memories, and celebrating safely. At Simco Insurance & Wealth Management , we're proud to help individuals and families throughout the Finger Lakes protect what matters most. If you have questions about your homeowners, auto, boat, or other personal insurance coverage, our team is always happy to review your policies and help you understand your options before the unexpected happens.

Have a question? Get in touch.