Covered employers. All employers of minors under the age of 16 are subject to the recordkeeping requirements.
Required. Employers must keep on file for each minor employee an age and schooling certificate. In addition, employers must keep a record of each minor employee's name and age, the time the establishment opens and closes, the number of hours of work required or allowed each day, work start and end times, and mealtimes.
To be retained. Age and schooling certificates must be retained during the time the minor employee is employed and then returned to the child's parent or guardian on the termination of employment (OK Stat. Tit. 40 Sec. 77). All other wage and hour records should be retained for as long as IRS payroll records are kept.
Covered employers. All employers that run an apprenticeship or training program are ...