Washington State Recordkeeping Requirements - The Complete Guide for 2025

Washington State has specific requirements around employee records and information that employers are required to keep on file.

Here is everything you need to know about Washington State recordkeeping requirements for employers.

Washington State Employer Recordkeeping Requirements

Under Washington Labor Laws, employers in Washington State must generally maintain records regarding the following:

• Wage, Hour, and Payroll
• Paid Sick Leave
• Unemployment Insurance
• Safety & Health Violations or Incidents
• Workers’ Compensation
• Child Labor

Wage, Hour, and Payroll Records

Washington employers are responsible for maintaining the following employee records and ensuring that they are readily available for inspection by the Washington State Department of Labor and Industries (L&I), which may request payroll records in the event of an investigation:

• Full name
• Home address
• Occupation
• Date of birth (for employees under 18)
• Employment start date
• Time of day and day of week the employee's workweek begins
• Actual hours worked on a daily and weekly basis
• Rate(s) of pay
• Total wages earned (including straight time, overtime, piece work units earned, and bonuses)
• Tips and service charges earned
• Additions to or deductions from wages

Employers must maintain these records going back at least three years at all times. In the event an employer fails to produce the required records, L&I may rely on personal records of an employee involved in the investigation.

Pay Stub Requirements

Washington State employers are also required to provide employees with pay stubs each pay period, either electronically or in written form. These pay stubs must include:

• The pay basis (e.g., hours or days worked, piece rate basis, or salary)
• Rate or rates of pay
• Gross wages
• All deductions for that pay period
• All records required under Washington paid sick leave:
  • Accrued leave since last notice
  • Leave used since the last notice
  • Current accrued, unused sick leave

It’s important to note that if an employee is unable to receive an electronic pay stub, than a paper copy must be provided to them. There are also additional pay stub and recordkeeping requirements for agricultural employers.

Employers should consider modern payroll software, which can help speed up the payroll process while helping employers avoid mistakes and non-compliance.

Paid Sick Leave Records

While Washington Paid Sick Leave Law does not specifically require employers to maintain any records regarding sick leave, employers are required to provide a monthly notice that includes the following information: 

• The amount of paid sick leave they accrued since the previous notice
• The amount of paid sick leave used since the previous notice
• The employee’s current, unused paid sick leave balances are available for use

Maintaining records of this information can be helpful in generating these monthly statements. Employers should consider leveraging time and attendance software to help track accrued time off, sick leave balances, and time taken.

Unemployment Insurance (UI) Records

The Washington State Employment Security Department (ESD) has specific recordkeeping requirements when it comes to unemployment. 

Employers are required to maintain the following information under Washington Unemployment Laws: 

• Name
• Social Security number (a copy of their Social Security card should be kept in their file)
• Washington Standard Occupational Classification code
• Dates of employment
• Basis of pay (e.g., hourly or monthly)
• Location of work
• Daily record of hours worked
• Gross pay for each pay period
• Payroll reductions for each pay period
• Reason why the employee was fired or quit (if applicable)

Employers must maintain these records for at least four years starting from the first date the employee was paid wages, and must do so for all employees, even those they don't need to report to ESD.

Safety & Health Violations or Incidents

Washington Health and Safety Laws require employers to comply with certain recordkeeping requirements pertaining to violations and incidents.

Generally, all employers are required to record workplace injuries and illnesses (including work-related COVID-19 illnesses) on an OSHA 300 log. Employers are also required to post the annual summary portion of the OSHA 300 log each year, sometime between February 1st and April 30th.

Employers of specific sizes and industries have additional reporting requirements, but not necessarily additional recordkeeping requirements. WAC 296-27-011 through 296-27-02117 lists any additional recordkeeping rules for businesses, dependent on the nature of the business.

Exemptions

Employers may be exempt from these requirements if they have 10 or fewer employees at all times during the previous calendar year at all of their combined business locations, or their business is included on the industry exemption list in Table 1 under WAC 296-27-00105.

However, the Washington Department of Safety and Health (DOSH), the Occupational Safety and Health Administration (OSHA), or the Bureau of Labor Statistics (BLS) may still notify any employer to comply with these requirements.

Workers’ Compensation

Under Washington Workers’ Compensation Laws, employers must maintain certain records so that the Department of Labor & Industries (L&I) is able compute premiums related to workers’ compensation. These records must be made available for examination by L&I.

The following employee records must be kept for at least three years, starting the most recent year after the year in which employment occurred:

• Name
• Social Security Number
• Beginning and ending date of employment
• Basis of pay
• Units earned or produced for pieceworkers
• Worker’s total gross pay
• Summary of hours worked each quarter
• Worker’s specific withholding (with purpose of withholding)
• Worker’s net pay
• Risk class for each worker
• Time Record showing days worked and hours worked each day (unless WAC rules provide an alternative to actual hours). Daily and summary time records must show the applicable occupation and risk class

There are additional records that employers must keep as well, relating to workers’ compensation. 

Additional Financial Records

The following financial records must also be kept by employers for at least three years:

• Check register and canceled checks
• Bank statements
• Cash disbursements journal
• Employers who pay their workers by check are required to keep and preserve all check registers and bank statements. Employers who pay their workers by cash are required to keep and preserve records of these cash transactions which provide a detailed record of wages paid to each worker

Additional Tax Records

The following tax records must also be kept by employers for at least three years:

• Employment Security Department (ESD) Reports
• Department of Revenue (DOR) Reports
• Internal Revenue Service (IRS) Forms
• Annual tax return
• W-2 Wage and Tax Statements
• Form 941 (Quarterly Report)
• Form 1099-MISC (Miscellaneous Information)

Other Additional Records

The following additional records must also be kept by employers for at least three years:

• Purchase records for materials and supplies
• Miscellaneous contract labor documents
• Corporate documents
• Articles of Incorporation
• Bylaws, minutes of meetings
• LLC documents
• Certificate of Formation
• Contracts
• Invoices
• Financial statements
• Worksheets maintained for L&I reports

Child Labor Records

Under Washington Child Labor Laws, certain information must be kept on file in order to employ minors in the state.

In order to employ minors, employers must apply for and receive a minor work permit endorsement on their business license, which must be renewed annually. Employers should ensure that these permits are kept safe and secure.

Employers must also obtain and keep on file a completed authorization form for each minor employee in order to maintain compliance. Which authorization form depends on the time of year that a minor is employed:

• When school is in session – Parent/School Authorization Form (F700-002-000)
  During summer break – Parent Authorization for Summer Work Form (F700-168-000)

It’s important to note that the Parent Authorization for Summer Work Form (F700-168-000) must be renewed annually until the employee turns 18.

Lastly, employers are also required to keep one of the following on record in order to verify the minor employee’s age:

• Birth certificate
• Driver's license
• Baptismal record
• Notarized statement from the parent or legal guardian
• Insurance policy at least one year old indicating the date of birth (Agricultural Jobs Only)
• Completed federal employment eligibility verification (I-9) (Agricultural Jobs Only)

Requirements for Protecting Employee Records

In addition to the literal requirements regarding what records employers must maintain, Washington State has additional requirements for employers regarding the protection of said records.

Reporting Data Breaches

Employers are responsible for notifying employees if they are affected by an actual or suspected data breach, and said data includes personally identifying, sensitive, or health-related information.

Notifications must be given to affected employees as soon as possible, unless directed otherwise by law enforcement.

Data breaches involving 500 people or more must be reported to the Office of the Attorney General.

Destruction of Records

As previously mentioned, employers only need to maintain records for a specified period of time. Once this period is over, employers must properly dispose of or destroy employees’ payroll and personnel records.

L&I has outlined specific guidelines for the disposal of records.

Access to Employee Records

There are specific rules regarding employee file access in Washington State, and certain rights that employers must maintain for employees.

Employers are required to make employee personnel files available to employees, former employees, or employee designees if any above requests to see them at least once a year. If a request is made, records must be made available at no cost to the person making the request and must be made available within 21 calendar days.

The definition of an employee personnel file was expanded as of July 27th, 2025, to include: 

• Job application records
• Performance evaluations
• Non-active or closed disciplinary records
• Leave and reasonable accommodation records
• Payroll records
• Employment agreements
• Date of discharge or reasons for discharge

It’s important to note that the Americans with Disabilities Act (ADA) prohibits employers from keeping medical information in an employee’s personnel record.

Any records that employers are not required to maintain by law are also not required to be furnished to employees upon request. 

Penalties for Non-Compliance

As of July 27th, 2025, the following fines may be assessed to employers who fail to produce requested records within 21 days are:

• 21+ days = $250
• 28+ days = $500
• 35+ days = $1,000 

Employers may be fined up to $500 for other violations. 

Maintain Recordkeeping Compliance in Washington

Maintaining the required employee records can be difficult for a business, especially larger organizations with hundreds of employees.

However, with the proper solutions in place and the right Washington payroll company at your back, you can feel confident that all required records are kept safe and secure.

If you are having trouble with Washington State recordkeeping requirements or other Washington compliance challenges, contact us today, or start your search to find a provider now. 

Guest Author: Lori Brown

Lori Brown, CEO of PayNW a leading Washington payroll and HR services company, took the reins in September 2021 from founder Mike Anderson. Growing PayNW from $500K to $8M in annual revenue, Lori has maintained a 96% client retention rate, year over year. She is a talented leader, with extensive experience in payroll, Human Capital Management, Employee Retention Credit (ERC) efforts, and more. Lori was elected to the board of the Independent Payroll Processors Association in 2021 and is a Puget Sound Business Journal 40 Under 40 honoree. She is a mom of three and has been happily married for the past 20 years.