Which records must be maintained under the Fair Labor Standards Act?

Under the Fair Labor Standards Act (FLSA), employers are required to maintain specific records to ensure compliance with wage and hour laws. The correct answer focuses on the essential records that employers must keep, which include hours worked, wages paid, and employee information.

Maintaining accurate records of the hours worked by employees is crucial as it directly relates to ensuring that overtime pay and minimum wage requirements are met. Similarly, records of wages paid are necessary to verify that employees are being compensated in line with FLSA regulations. This also includes information such as the employee's full name, address, and Social Security number, which are key to identifying individuals and ensuring correct payroll practices.

While employee training records and performance reviews, payroll tax returns and insurance documents, as well as company earnings and expenditure receipts are important for various aspects of business operations, they are not mandated by the FLSA for compliance with wage and hour laws. Therefore, the emphasis on hours worked, wages paid, and employee information directly supports the core objectives of the FLSA in protecting workers' rights and ensuring fair labor practices.