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.

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The Hidden Costs of Disconnected HR, Payroll, and Benefits Systems

February 25, 2026
Over the past few years, employers have adopted more technology, more vendors, and more specialized partners than ever before. On paper, it makes sense. One provider handles payroll. Another manages benefits. A broker oversees commercial insurance. A third-party administrator handles retirement plans. Individually, each relationship may work well. Collectively, however, fragmentation can quietly create inefficiencies, risk, and missed opportunities that compound over time. As organizations grow and workforce expectations evolve, more employers are stepping back and asking a bigger question: Is our current structure helping us move faster, or slowing us down? As an isolved Network Partner, we closely follow industry research and employer sentiment. In isolved’s Second-Annual Business Owner Report, 76% of business owners say owning a business has become more complicated in the past year, with increased costs cited as the leading driver of that complexity. That complexity often does not stem from one single issue. It builds gradually, especially when systems, vendors, and processes are not aligned. Here’s where the hidden costs of disconnected workforce management tend to show up. Administrative Work That Multiplies Instead of Scales When HR, payroll, benefits, insurance, and retirement services live in separate systems, the workload rarely stays separate. Teams often find themselves entering the same employee data into multiple platforms, reconciling discrepancies between systems, coordinating updates across vendors, and serving as the “go-between” when issues arise. What starts as manageable complexity can become operational drag as your organization grows. Instead of scaling efficiently, internal teams spend valuable time maintaining systems that do not talk to one another. In 2026, when speed and agility matter more than ever, duplicated effort is a cost many employers can no longer afford. Errors That Ripple Across Departments Disconnected systems increase the risk of misalignment. A simple change, such as a salary update or benefits adjustment, can require coordination across multiple vendors. When systems are not integrated, even small inconsistencies can lead to: Incorrect payroll deductions Delayed or inaccurate retirement contributions Benefits enrollment discrepancies Insurance classification or coverage gaps These issues are rarely intentional. They are structural. And when they occur, they impact compliance, employee trust, and leadership confidence. The more vendors involved, the more potential points of failure. Limited Visibility into Workforce Data Today’s employers are expected to make data-driven decisions. But when workforce data is scattered across multiple platforms, clarity becomes harder to achieve. Leaders may struggle to accurately analyze total labor costs, forecast benefits spending trends, identify compliance vulnerabilities, or understand retention or engagement patterns. Without a unified view, decision-making becomes reactive instead of strategic. Employers often know they need better insight, but the systems in place make it difficult to access a full picture. The Real Cost Isn’t Just Vendor Fees Fragmentation does not just increase subscription costs. It creates hidden internal expenses that are harder to measure. Consider the cumulative impact of: Hours spent managing vendor relationships Time dedicated to troubleshooting integration gaps Implementation and training for multiple platforms Costs associated with compliance corrections Technology upgrades required to “bridge” disconnected systems Over time, these operational inefficiencies compound. Resources that could support growth initiatives, employee development, or strategic planning are redirected toward maintaining infrastructure. The financial impact is rarely immediate. It builds gradually. Employee Experience Suffers Quietly Employees feel the effects of fragmentation, even if they cannot articulate the cause. They may encounter multiple logins for payroll and benefits information, confusion about whom to contact for support, delays when issues require coordination between vendors, and inconsistent messaging across systems. In today’s environment, where employee experience influences retention and recruitment, friction matters. A disconnected backend often creates a disconnected front-end experience. Why More Employers Are Reconsidering Their Structure In 2026, employers are thinking beyond cost comparisons. They are asking how their workforce infrastructure supports scalability, compliance confidence, data clarity, leadership decision-making, and a seamless employee experience. Integration does not mean sacrificing expertise. It means aligning systems and services so they function together rather than independently. When HR, payroll/HCM, benefits, commercial insurance, and retirement services are coordinated through a unified structure, organizations gain: Reduced duplication of effort Stronger compliance alignment Clearer reporting and analytics More responsive support Greater operational efficiency Most importantly, leaders gain time and visibility to focus on strategy instead of system maintenance. A Strategic Moment to Evaluate Your Model March is often a natural checkpoint. The year is underway. Hiring plans are in motion. Benefits utilization data is emerging. Payroll trends are clearer. This is an ideal time to step back and assess whether your vendor structure is supporting your long-term goals or creating unnecessary friction. If your organization is juggling multiple providers for HR, payroll, benefits, commercial insurance, and retirement services, it may be worth exploring whether a more integrated approach could simplify operations and strengthen outcomes. At Simco , we work with employers who are ready to reduce complexity, improve alignment, and build infrastructure that supports growth rather than slows it down. The hidden costs of fragmentation rarely show up all at once, but addressing them intentionally can create measurable impact across your organization.

Safer Internet Day 2026: What Smart, Safe AI Use Means for Employers

February 10, 2026
Today, February 10, 2026, marks Safer Internet Day, a global initiative focused on creating a safer, more responsible digital world. The event is coordinated in the United States by ConnectSafely and is recognized in more than 100 countries worldwide. This year’s theme, “Smart tech, safe choices: Exploring the safe and responsible use of AI,” could not be more timely. While much of the conversation centers on children and young people, employers have an equally important role to play. Artificial intelligence is already embedded in the workplace, whether through productivity tools, hiring platforms, data analysis, customer interactions, or everyday decision-making. The question for employers is no longer whether AI is being used, but how responsibly and thoughtfully it is being integrated into work environments. Why Safer Internet Day Matters in the Workplace AI and smart technology do not just affect personal browsing habits. They influence how employees communicate, create content, analyze information, and make decisions. Without clear guidance, organizations can face real risks, including data privacy concerns, compliance issues, reputational damage, and erosion of trust. Safer Internet Day serves as a reminder that responsible technology use is not just an IT issue. It is a people, policy, and culture issue, and employers play a critical role in setting expectations. Smart Tech Requires Clear Choices at Work The theme “smart tech, safe choices” translates directly to the workplace. Employees are navigating tools that can generate content, summarize data, automate tasks, and make recommendations, sometimes without fully understanding limitations, bias, or data exposure risks. For employers, this raises important questions: Are employees clear on when and how AI tools can be used at work? Do existing policies address data security, confidentiality, and accuracy when using AI? Are managers equipped to guide teams responsibly, not just efficiently? Responsible AI use starts with clarity. When expectations are clear, employees are better positioned to make good choices without fear or confusion. Key Areas Employers Should Be Thinking About Safer Internet Day 2026 highlights several focus areas that directly apply to business environments. Generative AI AI tools can boost productivity, but they can also introduce risk if employees unknowingly share sensitive data or rely on outputs without validation. Employers should provide guidance on acceptable use, data boundaries, and accountability. Media Literacy and Critical Thinking AI-generated content can blur the line between fact and fiction. Encouraging critical thinking helps employees evaluate information, verify sources, and avoid spreading misinformation internally or externally. Civility and Workplace Culture Digital tools shape how people communicate. Employers set the tone for respectful, professional online interactions, whether through email, chat platforms, or AI-assisted communication. Wellness, Identity, and Self-Respect Always-on technology and AI-driven performance pressure can contribute to burnout or insecurity. Employers who acknowledge these realities and promote healthy boundaries help support long-term employee well-being. Scams, Fraud, and Social Engineering AI has made scams more sophisticated. Training employees to recognize phishing, deepfakes, and impersonation attempts is now a critical part of risk management. What Employers Can Do, Starting Now You do not need a perfect AI strategy to make progress. Even small, intentional steps can help create a safer, smarter digital workplace. Review existing policies to see where AI and smart technology use should be addressed or clarified. Communicate clear expectations around data protection, confidentiality, and responsible use. Equip managers to have informed conversations with their teams about AI tools. Encourage questions and transparency rather than silent experimentation. Treat responsible technology use as an ongoing conversation, not a one-time rollout. These actions signal to employees that technology is meant to support their work, not create risk or uncertainty. A Shared Responsibility for a Better Internet and a Better Workplace Safer Internet Day’s broader message, “Together for a Better Internet,” applies just as much inside organizations as it does online. Employers, leaders, and employees all share responsibility for how technology is used and how its impact is managed. When organizations approach AI with intention, clarity, and care, they create workplaces that are not only more productive, but also more secure, ethical, and human. At Simco, we work with employers to navigate the evolving intersection of technology, people, policy, and risk. If you are thinking about how AI and smart technology fit into your workplace and how to guide employees responsibly, we are here to help .

Is Your Workforce Prepared for Severe Weather?

January 23, 2026
Severe weather can disrupt business operations faster than almost anything else. From winter storms and flooding to extreme heat, wildfires, and hurricanes, these events don’t just impact buildings and schedules; they impact people, payroll, compliance, and decision-making in real time. For employers, the question isn’t if severe weather will affect your workforce, but whether you’re prepared when it does. Organizations that plan ahead are better positioned to protect employees, maintain trust, and avoid costly missteps when conditions change quickly. Preparation Starts Before the Weather Hits When severe weather develops, decisions often need to be made quickly. Power outages, road closures, and evacuation orders can disrupt normal operations with little warning. The best way to navigate these moments is to lay the groundwork ahead of time, so you’re not starting from scratch when conditions change. Start by taking a proactive approach: Identify the types of severe weather most likely to affect your workforce based on geography and job roles Outline clear safety and response plans so employees know what to do and who to contact Communicate expectations in advance, including how closures, remote work, and updates will be handled Preparation isn’t about anticipating every possible outcome. It’s about giving your organization a reliable framework to make decisions calmly, communicate clearly, and adapt as circumstances evolve. Understanding Your Responsibility as an Employer As an employer, you are responsible for providing a work environment that keeps people safe, even when conditions outside your control create added risk. Workplace safety laws, including OSHA’s General Duty Clause, require you to address recognized hazards that could lead to serious harm, and severe weather can quickly introduce or intensify those hazards. Beyond OSHA, additional state and local regulations, industry-specific standards, and insurance requirements may come into play depending on where and how your employees work. Taking time to understand how these obligations align with your policies, procedures, and day-to-day operations helps you respond more confidently when weather conditions threaten employee safety. Assessing Risk Across Your Workforce No two workforces face the same risks. A meaningful severe weather plan starts with understanding how geography, job duties, and work environments affect exposure. Key questions to consider include: What types of severe weather are most common where employees live and work? Which roles are essential during disruptions, and which can be performed remotely? How could weather events impact commuting, utilities, or workplace safety? Once you have a clearer picture of these risks, document practical safety measures, outline contingency plans, and clearly identify points of contact. When employees know who to reach out to and what steps to follow, they can respond more confidently and safely as conditions change. Communication When It Matters Most Power outages, spotty internet, and overwhelmed phone networks can make it difficult to reach employees at the exact moment guidance is needed. Thinking through communication ahead of time, even at a high level, can make a meaningful difference when conditions change quickly. Start by deciding how you will share updates if your usual tools are unavailable. This might mean designating an alternate way to send messages, choosing a single place where updates will be posted, or clarifying who is responsible for communicating next steps. Even a simple, centralized approach can help employees know where to look for information and what to expect if they don’t hear from you immediately. Clear direction, shared as early as possible, reduces uncertainty and helps employees make safe decisions without guessing. When people understand how and when updates will be provided, they’re better equipped to respond calmly, even if communication is delayed or limited. Attendance, No-Shows, and Real-Life Constraints Severe weather can prevent employees from reporting to work for reasons beyond their control, including unsafe travel conditions, school closures, or power outages. While attendance policies play an important role in normal operations, emergencies often require a more flexible approach. How these situations are handled can shape employee trust long after the weather clears. Allowing for management discretion during severe weather events gives leaders the ability to respond thoughtfully to individual circumstances. Taking time to understand what employees are dealing with, communicating expectations clearly, and offering reasonable alternatives when possible can go a long way. Flexibility during these moments not only supports safety, but also reinforces engagement, loyalty, and confidence in leadership. When Employees Don’t Feel Safe Traveling Even when your workplace remains open, some employees may not feel safe commuting. Encourage open, honest conversations so concerns can be addressed early, and be prepared to offer practical alternatives such as temporary remote work, adjusted schedules, or time off when appropriate. It’s also helpful to understand what support may already be available through your business insurance coverage, as some policies include provisions for lodging, travel, or temporary relocation for employees in critical roles. Reviewing these options with your insurance advisor ahead of time can provide clarity and help you make timely, confident decisions when severe weather impacts operations. Closures and Pay Weather-related closures raise important wage and hour questions. Nonexempt employees generally must be paid only for hours worked, though employers may choose to pay or require PTO use based on policy. Exempt employees are typically entitled to their full salary for any week in which they perform work, even if the business closes for part of the week. Clear policies and consistent application are essential to avoiding payroll and compliance issues. Leave Protections and Legal Considerations Severe weather may trigger eligibility for various job-protected leaves, including: Family and Medical Leave Act (FMLA) Military or National Guard service Disability accommodations State-specific emergency leave laws Be prepared to recognize when these protections apply and provide required notices in a timely manner. Workplace Injuries During Severe Weather If an employee is injured while working during severe weather, immediate medical care should always be the top priority. Once the situation is stabilized and the employee is safe, ensure the injury is reported properly in line with workers’ compensation requirements and, where applicable, OSHA recordkeeping rules. After the initial response and reporting are complete, take time to review what happened. Looking closely at the circumstances and identifying any corrective steps, whether that involves adjusting procedures, equipment, or scheduling, can help you reduce the risk of similar incidents in the future and reinforce a safer work environment overall. Extended Disruptions: Layoffs, Furloughs, and Alternatives When severe weather leads to prolonged disruptions, you may need to evaluate options such as temporary layoffs, furloughs, or reduced schedules. Each of these paths comes with important considerations, including how pay, benefits, unemployment eligibility, and employee morale may be affected. Taking the time to document your decisions, apply them consistently, and communicate clearly with employees can help reduce confusion and protect both your workforce and your organization during an already challenging time. Flexible Scheduling as a Safety Tool Alternative schedules can help protect employees when conditions are unsafe at certain times of day. Adjusted start times, split shifts, or temporary remote work arrangements can reduce risk while maintaining operations. Flexibility is often one of the most effective tools you have as an employer during severe weather events. Supporting Employees Beyond the Workplace Severe weather affects employees at home as well. Consider offering: Emergency supplies or safety resources Temporary lodging or travel assistance Crisis-related financial support Mental health support is also critical. Access to employee assistance programs, wellness benefits, and time off can help employees manage stress during and after a disaster. Staying Alert as Conditions Evolve Government responses to severe weather can shift quickly and may include emergency declarations, executive orders, or new employment requirements. Staying aware of changes in the jurisdictions where your employees work helps you adjust policies and practices as needed. After the immediate disruption, encouraging volunteer or community support efforts can also help reinforce a culture of care and resilience. So, Is Your Workforce Ready? Severe weather may be unpredictable, but your response to it doesn’t have to feel like a scramble. When you take time to plan ahead, communicate clearly, and lead with flexibility, you give your organization a steadier footing to protect your workforce and keep operations moving when disruptions occur. At Simco, we help employers align HR, payroll, benefits, compliance, and commercial insurance so they’re ready when the unexpected happens. If you’re unsure whether your current policies or systems are prepared for severe weather, our team is here to help. Click here to get in touch.

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