PAYROLL RECORDS
All contractors and subcontractors shall keep full and accurate payroll records covering all disbursements of wages to their employees to whom they are required to pay not less than the prevailing rate of wages. The recordkeeping requirement is:
1. Hours worked each day by each employee
2. Hours worked in each classification of work by each employee
3. Amount paid each employee for his work in each classification.
They shall be open to the inspection and transcript of the commissioner or his authorized representative at any reasonable time, and shall be in compliance with all regulations issued by the commissioner . These payroll records shall not be destroyed or removed from this state for one (1) year following the completion of the improvement in connection with which they are made. This recordkeeping requirement is in addition to the requirement as provided by KRS 337.320 and 803 KAR 1:066.
For additional information, select a link below.
KRS 337.320 Employer recordkeeping requirements (http://www.lrc.state.ky.us/KRS/337-00/320.PDF)
KRS 337.530 (2) Prevailing wage payroll records (http://www.lrc.state.ky.us/KRS/337-00/530.PDF)
803 KAR 1:066 Recordkeeping requirements (http://www.lrc.state.ky.us/KAR/803/001/066.htm)
