b'RecordkeepingPart IIWho, What, Why . . . Who does it apply to: It varies according to the requirements ofhospitalizations, amputation, or loss of an eye. Employers with the particular law identified below. 11 or more employees in a business not listed at the end of this section must keep records using OSHA forms 300, 301, and Federal Unemployment Tax Act (FUTA) and Federal Insurance301-A regarding work related injuries that involve: Contributions Act (FICA): Any employer with employees must Significant injury or illness diagnosed by a licensed healthcarekeep these records relating to payroll taxes for four years: professional;Employer Identification Number (EIN);Death;Amountsanddatesofallwage,annuity,andpension Days away from work; payments;Restricted work or transfer to another job; Amounts of tips reported to you by your employees;Medical treatment beyond first aid; Records of allocated tips;Loss of consciousness; The fair market value of in-kind wages paid;Cuts and other wounds contaminated with another persons Names,blood or an infectious material;addresses, social security numbers, and occupations of employees and recipients;Situations where medical removal is required by an OSHA Any employee copies of Forms W-2 and W-2c returned tostandard; you as undeliverable;Hearing loss; or Dates of employment for each employee;Exposure to tuberculosis at work.Periods for which employees and recipients were paid whileabsent due to sickness or injury and the amount and weeklyEmployee Retirement Income Security Act (ERISA): Employers rate of payments you or third-party payers made to them; that have an employee benefit plan subject to ERISA must retain Copies of employees and recipients income tax withholdingfor six years all annual reports filed with the Secretary of Labor, allowance certificates (Forms W-4, W-4P, W-4[SP], W-4S,summary plan descriptions (including any summaries of plan and W-4V); changes not contained in the summary plan description), andCopiesofemployeesEarnedIncomeCreditAdvancethe bargaining agreements, trust agreements, contracts, or otherPayment Certificates (Forms W-5 and W-5(SP)); instruments under which the plan is established or operated. DatesandamountsoftaxdepositsyoumadeandAdditionally, employers with ERISA covered plans shall maintainacknowledgment numbers for deposits made by EFTPS; records on the matters of which disclosure is required under Copies of returns filed and confirmation numbers; and ERISA,providinginsufficientdetail,thenecessarybasicRecordsoffringebenefitsandexpensereimbursementsinformation and data from which the plan documents may beprovided to your employees, including substantiation. verified, explained, or clarified, and checked for accuracy and completeness. This includes retaining all vouchers, worksheets, Occupational Safety and Health Act (OSHA): OSHA records mustreceipts, and applicable resolutions. be kept for five years depending on the number of employees and industry in which the business operates. Employers withImmigration Reform and Control Act (IRCA): Applicable to all either 10 or fewer employees at all times during the calendarbusinesses, the IRCA requires employers to retain completed year, or more than 10 employees in businesses of the type listedForm I-9s for as long as the individual works for the employer.at the end of this section must only keep records of fatalities, If terminated, the employer must keep the Form I-9s the longer93'