The information provided here highlights some of the more important recordkeeping requirements that apply to most employers in Massachusetts, regardless of industry. There may be other state recordkeeping requirements that are specific to certain businesses or industries. In addition, there are many federal statutes that require employers to keep certain records related to employment.
Employers should keep in mind that the time period for retaining records set forth in the various statutes are minimums. Because these records are critical to the employer if its compliance with federal or state law is questioned or if it must defend itself against employment-related litigation, employers may want to retain employment-related records for longer periods. Moreover, the penalties for not keeping required records may be severe.