Record Keeping

What are the consequences of improperly maintaining payroll records?

Althought the fines and penalties vary, they are quite severe. A summary of the fines and penalties are as follows:

  1. FLSA: A fine of $10,000, imprisonment for up to six months, or both.
  2. IRS: A fine of $25,000 ($100,000 for corporations), one year imprisonment, or both, plus the cost of prosecution (if the employer willfully failed to maintain proper payroll records).
  3. DOJ: These fines generally apply to Form I-9. A fine of up to $1,000 can be imosed for each violation.