Payroll Records Requirements

To comply with TWC Rule 815.106, each employing unit will keep true and accurate employment and payroll records, including:

• The name and correct address of the employing unit
• The name and address of each branch or division or establishment operated, owned, or maintained by the employing unit

Employers also will keep the following information for each and every individual performing services for the business:

• The individual's name, address and Social Security number
• The dates on which the individual performed services for the employing unit and the state or states in which the services were performed
• The amount of wages paid to the individual for each separate payroll period, date of payment of the wages, and amounts or remuneration other than wages paid to the individual for each separate payroll period
• Whether during any payroll period the individual worked less than full time, and if so, the hours and dates worked

Those records must be preserved for four years.