What Pay Records Should Ministries Keep?

Most ministries employ at least one person whose hours and wages are regulated by federal law. This means there are some records you're required to keep for three years.

Unless an employee is exempt from the Fair Labor Standards Act (FLSA), you must maintain at least the following information:

  • Employee's full name, Social Security number, and address
  • Birth date (if younger than 19), gender, and occupation
  • Time and day of week when employee's workweek begins
  • Hours worked each day
  • Total hours worked each workweek
  • Basis on which employee's wages are paid (e.g., $9 an hour or $440 a week)
  • Regular hourly pay rate
  • Total daily or weekly straight-time earnings
  • Total overtime earnings for the workweek
  • All additions to or deductions from the employee's wages
  • Total wages paid each pay period
  • Date of payment and the pay period covered by the payment
  • The Fair Labor Standards Act requires no particular form for the records, but it does require that the data be accurate.


Here’s where to find more information about overtime and minimum wage rules.

The information in this article is intended to be helpful, but it does not constitute legal advice and is not a substitute for the advice from a licensed attorney in your area. We strongly encourage you to regularly consult with a local attorney as part of your risk management program.

You could claim up to $33,000/employee with the
Employee Retention Credit.

Select your organization type
to learn more.

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