Texas Recordkeeping Requirements

From: Staffing

Texas Recordkeeping Requirements

Recordkeeping Requirements

Apprenticeship/Training Programs

Texas employers who are involved in apprenticeship, on-the-job training, or other training or retraining programs must keep records reasonably necessary to carry out the purposes of the law, including a list of applicants for participation in the program, and a record of the chronological order in which applications for the program were received.

Fair Employment Practices


Texas employers charged with discrimination must keep records relevant to the determination of whether unlawful employment practices have been or are being committed.

Temporary Employees and Contingent Employment


Each license holder must maintain and make available to a representative of the Texas Department of Licensing and Regulation records that show for each common worker provided by the license holder to a user of common workers:

  • The name and address of the worker.
  • The hours worked.
  • The places at which the work was performed.
  • The wages paid to the worker.
  • Any deductions made from those wages.


The license holder must maintain the records at least until the second anniversary of the date on which the worker was last employed by the license holder.

Tobacco Retailers


Retailers that sell cigarettes or tobacco products must retain a form signed by each individual employed as a retail sales clerk stating that the law regarding sales to minors has been fully explained and is understood by the employee, and that the employee will comply with the law. This form must be retained until the 60th day after the date the individual employment has been terminated.

Unemployment Insurance


All reimbursing employers, government employers, and component members of a group account must maintain the following records:

  • True and accurate employment and payroll records, including the name and correct address of the employing unit and the address of each branch, division, or establishment owned, operated, and maintained by the employing unit in Texas.
  • Information for all employees including:
    • Names, addresses, and Social Security numbers.
    • Dates employed and states in which services were performed.
    • Amounts of wages paid each payroll period, date of payments, and amounts paid to each employee other than wages.
    • Periods for which any individual worked less than full time and if so, the dates and hours worked.
  • Records reflecting changes in ownership and the address where records are available for inspection or audit. Records must also include the address of owners or, for corporations or unincorporated organizations, the address of directors, officers, etc. on whom subpoenas or legal process may be served in Texas.
  • Records of wages paid for services excluded from the definition of employment under the Unemployment Insurance Act and the hours spent in such services.


The records must be retained for four years after return is filed or required to be filed — whichever is later.

Wages and Hours


Texas employers must prepare and keep for at least three years records reflecting the following employee information:

  • Names and addresses.
  • Dates of birth for employees under 19.
  • Genders and job positions.
  • Workweeks.
  • Bases of payment and amounts.
  • Hours worked each workday and workweek.
  • Total weekly straight-time pay.
  • Total weekly overtime pay.
  • Total additions or deductions from wages.


Note:Texas follows the recordkeeping provisions set forth in the federal Fair Labor Standards Act (FLSA).


If a person is employed at a subminimum wage rate under the rule relating to handicapped persons, the employer must retain the required medical certificate during employment and for two years after termination of employment. The words “medical certificate” must be included on the employee’s earnings statement.



Texas employers must keep records of persons, places, articles manufactured, agents furnishing materials, and persons from whom materials were received for manufacturing for sole benefit of the state Board of Health.

Unclaimed Wages


Texas employers holding unclaimed wages must maintain a records of the name and last known address of each employee to whom wages were payable for 10 years from the date the wages become reportable.

Workers’ Compensation


Texas employers must keep records of all injuries to employees as reported to the employer or otherwise known to the employer.

These records must be retained for at least five years from the last day of the year in which the injury occurred or the period of time required by OSHA — whichever is longer. However, benefits may be payable for up to 401 weeks (more than seven years).