Employers must maintain payroll records showing the hours worked for each day worked and the wages paid to all employees for a period of four years. Failure to comply with this requirement raises a rebuttable presumption that the employer did not pay the required minimum wage rate. The Industrial Commission may reduce or waive the recordkeeping requirements by regulation for any category of small employers whom it finds would be unreasonably burdened by the requirements.
Employers must allow the Industrial Commission, law enforcement officers, the employee or the employee's designated representative to inspect or copy payroll records.