Records Required
Keep a signed federal W-4 withholdings form and all required state and federal forms for each gambling employee. Form I-9 must be kept with the organization’s records for 3½ years. Federal W-2 withholdings forms are required at the end of the calendar year.
Payroll timesheets must be kept as part of an organization’s permanent records and should include:
- Employee name, address, and social security number.
- Name of premises.
- Payroll period dates.
- Duties and rate of pay.
- Dates worked and total hours worked for each date.
- Total hours worked for the payroll period.
- Starting and ending time.
For each payroll period, maintain a Payroll Register that includes:
- Employee name and social security number.
- Gross pay.
- Federal and state withholding tax based on employee’s signed W-4 form.
- FICA withholding.
- Other deductions, such as health insurance and/or life insurance.
- Net pay.
- Check or electronic transaction number.
Timesheet and Payroll Register Examples
