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Check L&I Recordkeeping Requirements

L&I offers these guidelines to help you meet recordkeeping requirements for employers. This is not a comprehensive list of all records you must keep.

Expand or collapse all.

Keep these standard records

  • Expand/collapse Company
    • Corporation:
      • Articles of Incorporation.
      • Bylaws.
      • Contracts.
      • Meeting minutes.
      • Officers.
      • Shareholder names and percent ownership.
    • LLC:
      • Certificate of Formation.
      • Contracts.
      • Managers.
      • Member names and percent ownership.
      • Operating Agreement.
    • Partnership:
      • Partnership agreement.
      • Contracts.
      • Partner names and percent ownership.
  • Expand/collapse Employment
    • Employees have the right to examine original records kept by their employers. Keep a record of each employee's:
      • Name.
      • Address.
      • Social Security number.
      • Hire date.
      • Job change dates.
      • Job duties.
      • Job title.
      • Noncash compensation (vehicles, apartments, and so forth).
      • Pay rate and basis (hourly, monthly, piece rate, commission, bonus).
      • Termination date.
      • Worker's compensation risk class(es).
  • Expand/collapse Financial
    • Bank statements.
    • Cash disbursement journal.
    • Check registers and canceled checks.
    • Financial statements.
    • Invoices.
    • Purchase records for the following:
      • Materials.
      • Miscellaneous contract labor.
      • Supplies.
  • Expand/collapse Payroll
    • Itemized employee pay records (pay stubs), including the following:
      • Pay period dates.
      • Rate of pay and basis of pay (hourly, salary, commission, piece rate, or combination).
      • Regular hours and pay.
      • Overtime hours and pay.
      • Commissions and bonuses.
      • Gross payroll.
      • Employer and employee paid taxes and workers' compensation contributions.
      • Deductions, including those authorized by the employee (for example, medical insurance, gym memberships, or charity deductions).
      • Net pay.
    • Timesheets (view sample timesheet (F212-222-000)), including the following:
      • Applicable occupation and workers' compensation risk class (if your company reports workers in more than 1 risk class or by phase of construction).
      • Applicable scope of work (if a prevailing wage job).
      • Dates.
      • Employee and supervisor signatures.
      • Start and stop times.
      • Total hours worked.
  • Expand/collapse Safety and health
  • Expand/collapse Tax
    • Department of Revenue reports (state business and occupations taxes, sales and use taxes).
    • Employment Security quarterly reports (state unemployment taxes).
    • Internal Revenue Service forms:
      • 1099 (Miscellaneous Income).
      • 940 (federal unemployment tax return).
      • 941 (payroll tax return).
      • Income tax returns.
      • W-2 (wage and tax statements).
    • L&I workers' compensation quarterly reports.
  • Keep these additional records, if applicable

  • Expand/collapse Your business uses independent contractors

    Keep the following records if you consider your independent contractors exempt from workers' compensation coverage:

    • Contractors' legal names.
    • Proof of Department of Revenue account.
    • Records as described in the Independent Contractor Guide (F101-063-000) to demonstrate the contractors' separateness from your business and their compliance with federal income tax requirements.
    • UBI number or L&I workers' compensation account number.
  • Expand/collapse You're a construction contractor who hires subcontractors

    Keep the following records if you consider your subcontractors exempt from workers' compensation insurance coverage:

    • Contractor Registration Number and expiration date.
    • Proof of Department of Revenue account.
    • Records as described in the Independent Contractor Guide (F101-063-000) to demonstrate the subcontractors' separateness from your business and their compliance with federal income tax requirements for their business.
    • Subcontractors' legal names.
    • UBI number or L&I workers' compensation account number.

    Keep the following records if you supply materials to a subcontractor:

    • Completion date of contractor work.
    • Date materials were supplied.
    • Project name or location.
    • Type and amount of material supplied.
  • Expand/collapse Your company participates on public works projects (prevailing wage)

    Note: If you perform public works contracts, read the Prevailing Wage Employer Responsibilities Web page for more information.

For L&I, keep your records for 4 years

To meet L&I's requirements, keep your records for the current year plus 3 prior calendar years. Other agencies, such as the IRS, may require you to hold records longer.

For questions about recordkeeping, contact L&I's small business liaison office.


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