Pay statements and payroll records are the first thing an investigator looks at. Missing items on a pay stub are one of the most common H-2A findings.
What every pay statement must show
On or before each payday, every worker gets a statement with (20 CFR 655.122(k)):
- total earnings for the pay period
- hourly rate and piece rate, if any
- hours offered, with guaranteed hours and extra hours shown separately
- hours actually worked
- each deduction, itemized
- units produced each day, if paid by the piece
- the start and end dates of the pay period
- your name, address and federal tax ID number (FEIN)
Daily records you must keep
For each worker (20 CFR 655.122(j)):
- field tally records and payroll summaries
- the type and amount of work done
- hours offered each day, guaranteed and extra kept separate
- hours actually worked each day
- start and stop time each day
- the reason, if hours worked were fewer than hours offered
- rate of pay and earnings per pay period
- the worker's permanent home address (home country address for H-2A workers), plus email and phone when available
- the amount and reason for each deduction
How often to pay
At least twice a month, or more often if that is the local practice. Your job order states the frequency, and you must stick to it (655.122(m)).
Deductions
Only deductions required by law or disclosed in your job order are allowed, and all must be reasonable (655.122(p)). Meal charges cannot exceed DOL's daily maximum. Workers can never be charged recruitment fees.
How long to keep it
- At least 3 years from the certification date (20 CFR 655.167).
- If records are kept at a central office, you must produce them within 72 hours of a request.
Most payroll systems can email reports automatically after each pay run. Sending them to one organized place means you are ready the day a request arrives. See preparing for an H-2A audit.