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Records to be Kept by Employers
The Pennsylvania Unemployment Compensation Law provides that each employer, whether
or not liable for the payment of contributions under the Law, shall keep accurate employment
records containing such information as may be prescribed by the regulations adopted by the
Department.

Unemployment Compensation Regulations, Section 63.64, Records to be kept by employer,
provides as follows:
(a)

Content of Records. Each employer, whether or not liable for the payment of
contributions, shall keep clear, accurate and complete employment and payroll
records. Such records shall include the following information on each worker:
  (1)   Social security account number.

(2)   Full name.

(3)   Wage rate (hourly, daily or piece rate, weekly, monthly or annual salary).

(4)   Total remuneration paid for each pay period by type of payment (cash and
        cash value of payments in kind.

(5)   Traveling or other business expenses actually incurred and accounted for,
        and the dates such expenses were incurred and were paid by the employer.

(6)   Place of employment.

(7)   Full-time scheduled hours.

(8)   Daily attendance record, showing the dates on which the worker actually
        worked, and time lost due to reasons other than lack of work.

(9)   If separated, the date and the reasons for separation.

(b)
Location and retention of records.
  (1)   All employment and payroll records and supporting evidence as well as all
        other business records, such as cash books, journals, ledgers and corporate
        minutes, shall be retained  either at the place of employment or at an estab-
        lished central recordkeeping office at least four years after contributions
        relating to such records have been paid.

(2)   Daily attendance need not be retained for more than two years.

(3)   All such records shall be open for inspection and transcription by authorized
        representatives of the Bureau at any reasonable time and as often as may be
        deemed necessary. They shall be in such a condition that the information
        required may readily be obtained by representatives of the Bureau.

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