雇佣要求第 956 / 1605 题

Labor Code §1174 requires employers to keep certain payroll records. Which records must be maintained and for how long, generally?

a.No records are required if paid in cash
b.Payroll records showing hours worked and wages paid, kept for at least the statutory retention period (generally 3 years)
c.Only names, kept for 6 months
d.Only pay rates, kept indefinitely

解析

Labor Code §1174 requires employers to keep accurate records of employees' names, addresses, occupations, ages of minors, and payroll data showing hours worked daily and wages paid. These records must be maintained (generally for at least 3 years) and be open to DLSE inspection. Paying in cash does not eliminate recordkeeping duties; in fact, missing records create a presumption in the employee's favor in wage disputes.

法律依据: Labor Code §1174

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