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Recordkeeping, Reporting & Notices Advisor

Recordkeeping, Reporting and Notice Requirements

Results

You have indicated that:

  • You want Recordkeeping, Reporting and Notice Requirements
  • The nature of your business or organization is: A Labor Union
  • Your labor organization currently has a subordinate labor organization under trusteeship.
  • The total annual amount of receipts of your labor organization is: $10,000.00 or less
  • The maximum number of employees your business or organization employs or will employ during the calendar year is 50 - 99.
  • There are 50 or more employees working at or within a 75-mile radius of the location of your business or organization.
  • You hire or plan to hire disabled workers.
  • Your organization has made a payment to or is in a financial arrangement with a labor organization or a labor organization officer, employee or other representative. (The specific conditions that must apply are found in the Advisor.)
  • Your organization has an arrangement with a labor relations consultant or other person to persuade their employees to exercise or not exercise their rights to organize and bargain collectively, or to obtain certain information in connection with a labor dispute. (The specific conditions that must apply are found in the Advisor.)
  • Your establishment is located in: New Hampshire

Based on the information you provided in response to the questions in the Advisor, the following employment laws administered by the Department of Labor (DOL) likely apply to your business or organization. Please note that the Advisor covers only the major employment laws administered by DOL. In addition, the Advisor does not identify laws administered by other Federal agencies that might be applicable to your business or organization. The recordkeeping, reporting and notice requirements, if any, are provided for each of these laws.

In addition to posters of general application, certain organizations may be required to display posters that can only be obtained from DOL's Office of Workers' Compensation Programs (OWCP). More information on these posters is available. Links to Federal employment posters are always available on the Poster Page. Please note that some localities have workplace poster requirements, as do some other Federal agencies such as the Department of Housing and Urban Development which requires certain businesses to post its Equal Housing Opportunity poster.

Thank you for using the Department of Labor's FirstStep Recordkeeping, Reporting and Notice Requirements Advisor. If you need information on state recordkeeping, reporting and notice requirements, including state poster requirements, please contact your state labor office. For information on the Equal Employment Opportunity Commission's recordkeeping requirements, see their recordkeeping and reporting Web page. Please visit the FirstStep Employment Law Overview Advisor if you are interested in all the provisions of a Federal employment law.


Consumer Credit Protection Act

Title III of the Consumer Credit Protection Act (CCPA) limits the amount of an individual's earnings that may be garnished for certain types of debts. It also protects an employee from being fired because the employee's pay is garnished for only one debt.

Title III is administered by the Wage and Hour Division (WHD) of the Department of Labor. Questions over issues other than the amount being garnished or termination should be referred to the court or agency initiating the withholding action.

There are no poster, notice, recordkeeping or reporting requirements under Title III of the Consumer Credit Protection Act.

Compliance Assistance Available

More detailed information, including copies of explanatory brochures and regulatory and interpretative materials such as the Federal Wage Garnishment Law Fact Sheet(https://www.dol.gov/whd/regs/compliance/whdfs30.pdf), may be obtained from the Wage and Hour Division's Web site(https://www.dol.gov/whd/) or by contacting a local Wage and Hour Division office(https://www.dol.gov/agencies/whd/contact/local-offices).

DOL Contacts

Wage and Hour Division(https://www.dol.gov/whd/)
Contact WHD(https://webapps.dol.gov/contactwhd/Default.aspx)
Tel: 1-866-4-US-WAGE (1-866-487-9243)*
*If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.


The Employee Polygraph Protection Act (EPPA)

The Employee Polygraph Protection Act of 1988 (EPPA) generally prevents private sector employers from using lie detector tests, either for pre-employment screening or during the course of employment, with certain exceptions.  Employers generally may not require or request any employee or job applicant to take a lie detector test, or discharge, discipline, or discriminate against an employee or job applicant for refusing to take a test or for exercising other rights under the Act.

EPPA excludes Federal, state and local government agencies from the Act's coverage, with respect to public employees.  Lie detector tests may also be administered by the Federal Government to employees of Federal contractors engaged in national security intelligence or counterintelligence functions.

EPPA includes limited exemptions that allow for the administration of polygraph tests (but no other lie detector tests) by private sector employers:

Subject to restrictions, the Act permits polygraph (a type of lie detector) tests to be administered to certain job applicants of security service firms (armored car, alarm, and guard) and of pharmaceutical manufacturers, distributors, and dispensers.

Subject to restrictions, the Act also permits polygraph testing of certain employees of private firms who are reasonably suspected of involvement in a workplace incident (theft, embezzlement, etc.) that resulted in specific economic loss or injury to the employer.

Where polygraph examinations are permitted under the Act, they are subject to strict standards concerning the conduct of the test, including the pre-test, testing, and post-test phases of the examination.

The Wage and Hour Division (WHD) enforces the EPPA.

Notices/Posters

Poster.  Every employer subject to EPPA shall post and keep posted on its premises a notice explaining the Act. The notice must be posted in a prominent and conspicuous place in every establishment of the employer where it can readily be observed by employees and applicants for employment. There is no size requirement for the poster. 

The EPPA poster is available in English(https://www.dol.gov/agencies/whd/posters/employee-polygraph-protection-act) and Spanish(https://www.dol.gov/agencies/whd/posters/employee-polygraph-protection-act/espanol). Posting of the EPPA poster in Spanish is optional.

Notices. There are specific notices that must be given to examinees and examiners in instances where polygraph tests are permitted:

When a polygraph test is administered pursuant to the economic loss or injury exemption, the employer is required to provide the examinee with a statement prior to the test, in a language understood by the examinee, which fully explains the specific incident or activity being investigated and the basis for testing particular employees. The statement must contain, at a minimum, the following information:

  • An identification with particulars of the specific economic loss or injury to the business of the employer
  • A description of the employee's access to the property that is the subject of the investigation
  • A detailed description of the basis of the employer's reasonable suspicion that the employee was involved in the incident or activity under investigation
  • The signature of a person (other than the polygraph examiner) authorized to legally bind the employer

Every employer who requests an employee or prospective employee to submit to a polygraph examination pursuant to the ongoing investigation, drug manufacturer, or security services EPPA exemptions must provide:

  • Reasonable written notice of the date, time, and place of the examination and the examinee's right to consult with legal counsel or an employee representative before each phase of the test
  • Written notice of the nature and characteristics of the polygraph instrument and examination
  • Extensive written notice explaining the examinee's rights, including a list of prohibited questions and topics, the examinee's right to terminate the examination, and the examinee's right to file a complaint with the Department of Labor alleging violations of EPPA

Employers must also provide written notice to the examiner identifying the persons to be examined.

Recordkeeping

In the limited instances where EPPA permits the administration of polygraph tests, recordkeeping requirements apply both to employers and polygraph examiners. Employers and polygraph examiners must retain required records for a minimum of three years from the date the polygraph examination is conducted (or from the date the examination is requested if no examination is conducted). 

Employers investigating an economic loss or injury must maintain a copy of the statement that sets forth the specific incident or activity under investigation and the basis for testing that particular employee and proof of service of that statement to the examinee.

Employers who manufacture, distribute, or dispense controlled substances must maintain records specifically identifying the loss or injury in question and the nature of the employee's access to the person or property that is the subject of the investigation.

Every employer who requests an employee or prospective employee to submit to a polygraph examination pursuant to the ongoing investigation, drug manufacturer, or security services EPPA exemptions must maintain:

  • A copy of the written statement that sets forth the time and place of the examination and the examinee's right to consult with counsel
  • A copy of the written notice provided by the employer to the examiner identifying the persons to be examined
  • Copies of all opinions, reports, or other records furnished to the employer by the examiner relating to such examinations

All polygraph examiners must maintain all opinions, reports, charts, written questions, lists, and other records relating to polygraph tests of such persons, as well as records of the number of examinations conducted during each day, and the duration of each test period.

All exempt private sector employers and polygraph examiners retained to administer examinations to persons identified by employers must keep the required records safe and accessible at the place or places of employment or business or at one or more established central recordkeeping offices where employment or examination records are customarily maintained. If the records are maintained at a central recordkeeping office, other than in the place or places of employment or business, such records must be made available within 72 hours following notice from the Secretary of Labor or an authorized representative such as Wage and Hour Division personnel.

Reporting

There are no reporting requirements under EPPA.

Compliance Assistance Available

More detailed information, including copies of explanatory brochures and regulatory and interpretative materials, may be obtained from a local Wage and Hour office(https://www.dol.gov/agencies/whd/contact/local-offices).

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the Employee Polygraph Protection Act. Compliance assistance material related to the Act, may be found on the Employee Polygraph Protection Act (EPPA) Fact Sheet(https://www.dol.gov/whd/regs/compliance/whdfs36.pdf).

DOL Contacts

Wage and Hour Division(https://www.dol.gov/whd/)
Contact WHD(https://webapps.dol.gov/contactwhd/Default.aspx)
Tel: 1-866-4-US-WAGE (1-866-487-9243)*
*If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.


EEOC Poster Requirement

The Equal Employment Opportunity Commission (EEOC) enforces Title VII of the Civil Rights Act of 1964 and the Americans with Disabilities Act (ADA). These laws cover all private employers, state and local governments, and education institutions that employ 15 or more individuals. These laws also cover private and public employment agencies, labor organizations, and joint labor management committees controlling apprenticeship and training.

Notices/Posters

Employers with 15 or more employees must post notice describing the federal laws prohibiting employment discrimination based on race, color, sex, national origin, religion, age, equal pay, disability and genetic information. The "Know Your Rights" poster summarizes these laws and explains how an employee or applicant can file a complaint if they believe that they have been the victim of discrimination. The poster must be displayed prominently, where it can be readily seen by employees and applicants for employment, e.g., personnel office, work-out facility, lunchroom, or company bulletin board. There is no particular size requirement.

The "Know Your Rights" poster is also available in Spanish. There is no requirement to display the poster in languages other than English.


The Fair Labor Standards Act (FLSA)

The Fair Labor Standards Act (FLSA) establishes minimum wage, overtime pay, recordkeeping, and youth employment standards affecting full-time and part-time workers in the private sector and in Federal, state, and local governments. The FLSA requires employers to pay covered nonexempt employees a minimum wage of not less than $7.25 per hour. For more information, see the Wage and Hour Basic Information Fact Sheet.

An employee may be covered by the FLSA in two ways: "enterprise coverage" and "individual coverage." For more detail on FLSA coverage, see Wage and Hour Division Fact Sheet #14: Coverage Under the Fair Labor Standards Act (FLSA) and Wage and Hour Division Fact Sheet #14A; Nonprofit Organizations and the Fair Labor Standards (FLSA).

Special rules apply to state and local government employment involving fire protection and law enforcement activities, volunteer services, and compensatory time off instead of cash overtime pay.

Some employees are exempt from the FLSA's overtime pay requirements or both the minimum wage and overtime pay requirements. Because exemptions are generally narrowly defined under the FLSA, an employer should carefully check the exact terms and conditions of any exemption that may be applicable. Detailed information is available from the local Wage and Hour Division office.

The Wage and Hour Division of the U.S. Department of Labor administers and enforces the FLSA with respect to private employment, state and local government employment, and Federal employees of the Library of Congress, U.S. Postal Service, Postal Rate Commission, and Tennessee Valley Authority. The U.S. Office of Personnel Management administers the provisions of the FLSA with respect to any person employed by a Federal agency.

Notices/Posters

Every employer of employees subject to the FLSA's minimum wage provisions must post, and keep posted, a notice(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm) explaining the Act in a conspicuous place in all of their establishments. Although there is no size requirement for the poster, employees must be able to readily read it. The FLSA poster is also available in Spanish(https://www.dol.gov/whd/regs/compliance/posters/flsaspan.htm), Chinese(https://www.dol.gov/whd/regs/compliance/posters/minwagecn.pdf), Russian(https://www.dol.gov/whd/regs/compliance/posters/FLSAPosterRuss.pdf), Thai,(https://www.dol.gov/whd/regs/compliance/posters/MinWageThai.pdf) Hmong,(https://www.dol.gov/whd/regs/compliance/posters/MinWageHmong.pdf) Vietnamese(https://www.dol.gov/whd/regs/compliance/posters/minwageViet.pdf), and Korean(https://www.dol.gov/whd/regs/compliance/posters/minwageKorean.pdf).  There is no requirement to post the poster in languages other than English(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm).

Covered employers are required to post the general Fair Labor Standards Act poster. However, certain industries have posters designed specifically for them. Employers of Agricultural Employees (PDF)(https://www.dol.gov/whd/regs/compliance/posters/wh1386Agrcltr.pdf) and State & Local Government Employees (PDF)(https://www.dol.gov/whd/regs/compliance/posters/wh1385State.pdf) can either post the general Fair Labor Standards Act poster(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm) or their specific industry poster. There are also posters for American Samoa (PDF)(https://www.dol.gov/whd/minwage/americanSamoa/ASminwagePoster.pdf) and Northern Mariana Islands (PDF)(https://www.dol.gov/whd/regs/compliance/posters/cnmi.pdf)

Every employer who employs workers with disabilities under special minimum wage certificates is also required to post the Employee Rights for Workers with Disabilities/Special Minimum Wage Poster(https://www.dol.gov/agencies/whd/posters/section-14c).

Recordkeeping

Every employer covered by the FLSA must keep certain records for each of its covered employees. Employers must keep records on wages, hours, and other information as set forth in the Department of Labor's regulations. Most of this data is the type that employers generally maintain in ordinary business practice.

There is no required form for the records. However, the records must include accurate information about the employee and data about the hours worked and the wages earned. The following is a listing of the basic payroll records that an employer must maintain:

  • Employee's full name, as used for Social Security purposes, and on the same record, the employee's identifying symbol or number if such is used in place of name on any time, work, or payroll records
  • Address, including zip code
  • Birth date, if younger than 19
  • Sex and occupation
  • Time and day of week when employee's workweek begins
  • Total wages paid each pay period
  • Date of payment and the pay period covered by the payment

The following is a listing of some additional information that an employer must maintain unless the employee is an executive, administrative, or professional employee (including teachers and academic administrative personnel in elementary and secondary schools) or outside sales employee who is exempt from the Act's minimum wage and overtime requirements:

  • Hours worked each day and total hours worked each workweek
  • Basis on which employee's wages are paid (e.g., "$9 per hour", "$440 a week", "piecework")
  • Regular hourly pay rate
  • Total daily or weekly straight-time earnings
  • Total overtime earnings for the workweek
  • All additions to or deductions from the employee's wages

For a full listing of the basic records that an employer must maintain, see the Wage and Hour Division Fact Sheet #21: Recordkeeping Requirements Under the FLSA. Employers are required to preserve for at least three years payroll records, collective bargaining agreements, and sales and purchase records. Records on which wage computations are based should be retained for two years. These include time cards and piecework tickets, wage rate tables, work and time schedules, and records of additions to or deductions from wages.

Reporting

The FLSA does not contain any specific reporting requirements; however, the above referenced records must be open for inspection by the Wage and Hour Division's representatives, who may ask the employer to make extensions, computations, or transcriptions. The records may be kept at the place of employment or in a central records office.

Compliance Assistance Available

More detailed information about the FLSA, including copies of explanatory brochures and regulatory and interpretative materials, is available on the Wage and Hour Division's Web site(https://www.dol.gov/whd/), or by contacting a local Wage and Hour Division office(https://www.dol.gov/agencies/whd/contact/local-offices). Another compliance assistance resource, the elaws Fair Labor Standards Act Advisor(/elaws/flsa.htm), helps answers questions about workers and businesses that are subject to the FLSA.

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the FLSA. Among the many resources available are:

DOL Contacts

Wage and Hour Division(https://www.dol.gov/whd/)
Contact WHD(https://webapps.dol.gov/contactwhd/Default.aspx)
Tel: 1-866-4-US-WAGE (1-866-487-9243)*
*If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.


The Fair Labor Standards Act (FLSA) / Child Labor

The Fair Labor Standards Act (FLSA) establishes minimum wage, overtime pay, recordkeeping, and youth employment standards affecting full-time and part-time workers in the private sector and in Federal, state, and local governments. For nonagricultural operations, the FLSA prohibits children under the age of 14 from performing most types of work, restricts the hours and types of jobs that children ages 14 to 16 can work, and forbids the employment of children under age 18 in certain jobs deemed "hazardous" by the Secretary of Labor. For agricultural operations, it prohibits the employment of most children under age 16 during school hours and in certain jobs deemed "hazardous" by the Secretary of Labor.

Section 14(b) of the FLSA authorizes certain types of employers to pay subminimum wages — wages less than the Federal minimum wage — to full-time students, but only after applying for and receiving a certificate from the Department of Labor.

A full-time student for purposes of this exception is an individual who:

  • Receives primarily daytime instruction at the physical location of a bona fide educational institution, in accordance with the institution's accepted definition of a full-time student.
  • Retains that status during the student's holiday recess, summer, and other vacations if local law requires attendance at the end of the vacation period. If attendance is not mandatory, full-time student status is determined by the student's intention stated to the employer.
  • Has graduated from high school and informs the employer of plans to attend a college or university on a full-time basis at the end of the vacation period.

Full-time students may be employed under the subminimum (below minimum) wage provisions of Section 14(b) in retail or service establishments or in agriculture. An institution of higher education may also employ its full-time students at subminimum wages after making proper application. Such employment is permitted to the extent necessary so that employment opportunities for full-time students will not be curtailed.

Employers with proper certification must pay full-time students at least 85 percent of the applicable statutory minimum wage. There are restrictions of the number of hours that an individual full-time student may be employed at subminimum wages.

The Wage and Hour Division of the U.S. Department of Labor administers and enforces the FLSA with respect to private employment, state and local government employment, and Federal employees of the Library of Congress, U.S. Postal Service, Postal Rate Commission, and Tennessee Valley Authority.

Notices/Posters

Every employer of employees subject to the FLSA's minimum wage provisions must post, and keep posted, a notice(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm) explaining the Act in a conspicuous place in all of their establishments. Although there is no size requirement for the poster, employees must be able to readily read it. The FLSA poster is also available in Spanish(https://www.dol.gov/whd/regs/compliance/posters/flsaspan.htm), Chinese(https://www.dol.gov/whd/regs/compliance/posters/minwagecn.pdf), Russian(https://www.dol.gov/whd/regs/compliance/posters/FLSAPosterRuss.pdf), Thai,(https://www.dol.gov/whd/regs/compliance/posters/MinWageThai.pdf) Hmong,(https://www.dol.gov/whd/regs/compliance/posters/MinWageHmong.pdf) Vietnamese(https://www.dol.gov/whd/regs/compliance/posters/minwageViet.pdf), and Korean(https://www.dol.gov/whd/regs/compliance/posters/minwageKorean.pdf).  There is no requirement to post the poster in languages other than English(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm).

Covered employers are required to post the general Fair Labor Standards Act poster; however, certain industries have posters designed specifically for them.  Employers of Agricultural Employees (PDF)(https://www.dol.gov/whd/regs/compliance/posters/wh1386Agrcltr.pdf) and State & Local Government Employees (PDF)(https://www.dol.gov/whd/regs/compliance/posters/wh1385State.pdf) can either post the general Fair Labor Standards Act poster(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm) or their specific industry poster.  There are also posters for American Samoa (PDF)(https://www.dol.gov/whd/minwage/americanSamoa/ASminwagePoster.pdf) and Northern Mariana Islands (PDF)(https://www.dol.gov/whd/regs/compliance/posters/cnmi.pdf)

Every employer who employs workers with disabilities under special minimum wage certificates is also required to post the Employee Rights for Workers with Disabilities/Special Minimum Wage Poster(https://www.dol.gov/agencies/whd/posters/section-14c).

Recordkeeping

Every employer covered by the Fair Labor Standards Act (FLSA) must keep certain records for each covered(/elaws/whd/flsa/overtime/glossary.htm?wd=covered), nonexempt(/elaws/whd/flsa/overtime/glossary.htm?wd=non_exempt) worker.

There is no required form for the records. However, the records must include accurate information about the employee and data about the hours worked and the wages earned. The following is a listing of the basic payroll records that an employer must maintain:

  • Employee's full name, as used for Social Security purposes, and on the same record, the employee's identifying symbol or number if such is used in place of name on any time, work, or payroll records
  • Address, including zip code
  • Birth date, if younger than 19
  • Sex and occupation
  • Time and day of week when employee's workweek begins
  • Hours worked each day and total hours worked each workweek
  • Basis on which employee's wages are paid (e.g., "$9 per hour", "$440 a week", "piecework")
  • Regular hourly pay rate
  • Total daily or weekly straight-time earnings
  • Total overtime earnings for the workweek
  • All additions to or deductions from the employee's wages
  • Total wages paid each pay period
  • Date of payment and the pay period covered by the payment

For a full listing of the basic records that an employer must maintain, see the Wage and Hour Division Fact Sheet #21: Recordkeeping Requirements under the FLSA(https://www.dol.gov/whd/regs/compliance/whdfs21.pdf). Employers are required to preserve for at least three years payroll records, collective bargaining agreements, and sales and purchase records. Records on which wage computations are based should be retained for two years. These include time cards and piecework tickets, wage rate tables, work and time schedules, and records of additions to or deductions from wages.

Reporting

The FLSA does not contain any specific reporting requirements; however, the above referenced records must be open for inspection by the Wage and Hour Division's representatives, who may ask the employer to make extensions, computations, or transcriptions. The records may be kept at the place of employment or in a central records office.

Compliance Assistance Available

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the FLSA. Among the many resources available are:

Additional compliance assistance, including explanatory brochures, fact sheets, and regulatory and interpretive materials, is available on the Wage and Hour Division Home Page(https://www.dol.gov/whd).

DOL Contacts

Wage and Hour Division(https://www.dol.gov/whd/)
Contact WHD(https://webapps.dol.gov/contactwhd/Default.aspx)
Tel: 1-866-4-US-WAGE (1-866-487-9243)*
*If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.


The Fair Labor Standards Act (FLSA) / Section 14(c)

The Fair Labor Standards Act (FLSA) establishes minimum wage, overtime pay, recordkeeping, and youth employment standards generally affecting full-time and part-time workers in the private sector and in Federal, state, and local governments.

Section 14 (c) of the FLSA authorizes employers, after receiving a certificate from the Wage and Hour Division, to pay subminimum wages - wages less than the Federal minimum wage - to workers who have disabilities for the work being performed. The certificate also allows the payment of wages that are less than the applicable prevailing wage to workers who have disabilities for the work being performed on contracts subject to the McNamara-O'Hara Service Contract Act (SCA) and the Walsh-Healey Public Contracts Act (PCA). Payment of wages under a Section 14(c) certificate may be subject to the requirements of Executive Order 13658, which establishes a minimum wage for work performed on or in connection with certain covered government contracts.

Notices/Posters

Notices. Each worker with a disability receiving a subminimum wage under FLSA Section 14(c), and, where appropriate, the parent or guardian of such worker, shall be informed orally and in writing by the employer of the terms of the certificate under which such worker is employed. In addition, employers of workers with disabilities receiving subminimum wages must display the Wage and Hour Division poster, Employee Rights for Workers with Disabilities Paid at Special Minimum Wages (WH Publication 1284). This poster explains the conditions under which subminimum wages may be paid. The poster must be posted in a conspicuous place on the employer's premises where employees and the parents and guardians of workers with disabilities can readily see it.

Additionally, each worker with a disability and, where appropriate, a parent or guardian of the worker, must be informed, orally and in writing, of the terms of the certificate under which the worker is employed. This requirement may be satisfied by making copies of the certificate available.

Posters.  Every employer of employees subject to the FLSA's minimum wage provisions must post, and keep posted, a notice(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm) explaining the Act in a conspicuous place in all of their establishments. Although there is no size requirement for the poster, employees must be able to readily read it. The FLSA poster is also available in Spanish(https://www.dol.gov/whd/regs/compliance/posters/flsaspan.htm), Chinese(https://www.dol.gov/whd/regs/compliance/posters/minwagecn.pdf), Russian(https://www.dol.gov/whd/regs/compliance/posters/FLSAPosterRuss.pdf), Thai,(https://www.dol.gov/whd/regs/compliance/posters/MinWageThai.pdf) Hmong,(https://www.dol.gov/whd/regs/compliance/posters/MinWageHmong.pdf) Vietnamese(https://www.dol.gov/whd/regs/compliance/posters/minwageViet.pdf), and Korean(https://www.dol.gov/whd/regs/compliance/posters/minwageKorean.pdf).  There is no requirement to post the poster in languages other than English(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm).

Certain industries have posters designed specifically for them.  Employers of Agricultural Employees (PDF)(https://www.dol.gov/whd/regs/compliance/posters/wh1386Agrcltr.pdf) and State & Local Government Employees (PDF)(https://www.dol.gov/whd/regs/compliance/posters/wh1385State.pdf) can either post the general Fair Labor Standards Act poster(https://www.dol.gov/whd/regs/compliance/posters/flsa.htm) or their specific industry poster.  There are also posters for American Samoa (PDF)(https://www.dol.gov/whd/minwage/americanSamoa/ASminwagePoster.pdf) and the Commonwealth Northern Mariana Islands (PDF)(https://www.dol.gov/whd/regs/compliance/posters/cnmi.pdf).

As discussed above, under FLSA Section 14(c), employers of workers with disabilities who are paid subminimum wages are also required to post the "Employee Rights for Workers with Disabilities Paid at Special Minimum Wages" poster

.

Recordkeeping

There are no special recordkeeping requirements for Section 14 (c). See the FLSA section above for the FLSA recordkeeping requirements.

Reporting

There are no special reporting requirements for Section 14 (c). See the FLSA section above for the FLSA reporting requirements.

Compliance Assistance Available

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the Fair Labor Standards Act. Among the many resources available are:

DOL Contacts

Wage and Hour Division(https://www.dol.gov/whd/)
Contact WHD(https://webapps.dol.gov/contactwhd/Default.aspx)
Tel: 1-866-4-US-WAGE (1-866-487-9243)*
*If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.


The Family and Medical Leave Act (FMLA)

The Family and Medical Leave Act of 1993 (FMLA) provides a means for employees to balance their work and family responsibilities by taking unpaid, job-protected leave for certain family and medical reasons. The FMLA provides that eligible employees are entitled to:

  • Twelve workweeks of leave in a 12-month period for:
    • the birth of a child and to care for the newborn child within one year of birth; the placement with the employee of a child for adoption or foster care and to care for the newly placed child within one year of placement;
    • to care for the employee's spouse, child, or parent who has a serious health condition;
    • a serious health condition that makes the employee unable to perform the functions of his or her job; and
    • any qualifying exigency arising out of the fact that the employee's spouse, son, daughter, or parent is a covered military member on "covered active duty;" and
  • Twenty-six workweeks of leave during a single 12-month period to care for a covered servicemember with a serious injury or illness if the employee is the spouse, son, daughter, parent, or next of kin of the servicemember (Military Caregiver Leave).

The FMLA also requires that the employee's group health insurance coverage be maintained under the same terms and conditions during the leave as if the employee had not taken leave.

The Wage and Hour Division administers and enforces the FMLA for all private, state and local government employees, and some Federal employees. Most Federal and certain congressional employees are also covered by the law and are subject to the jurisdiction of the U.S. Office of Personnel Management or the Congress.

Notices/Posters

Poster.  All covered employers are required to display and keep on display a poster explaining the provisions of the FMLA and telling employees how to file a complaint with the Wage and Hour Division of violations of the Act. The poster must be displayed prominently where employees and applicants for employment can see it .The poster and all the text must be large enough to be easily read and contain fully legible text.  Covered employers must display the poster even if no employees are eligible for FMLA leave.  

Where the employer's workforce is comprised of a significant portion of workers who are not literate in English, the employer is required to provide the notice in a language in which the employees are literate.  To meet the posting requirements, employers may use the prototype poster prepared by the Department or may use another format so long as the information provided includes, at a minimum, all of the information contained in that notice.  Electronic posting is permitted as long as it meets all of the posting requirements.

The Department's FMLA prototype poster is available in English(https://www.dol.gov/whd/regs/compliance/posters/fmla.htm) and Spanish(https://www.dol.gov/whd/regs/compliance/posters/fmlaspan.htm)

General notice.  If a covered employer has any eligible employees, it must also provide general notice to each employee by including the notice in employee handbooks or other written guidance to employees concerning benefits or leave rights if such written materials exist.  If such written materials do not exist, the employer may accomplish this by distributing a copy of the general notice to each new employee upon hire.  In either case, distribution may be accomplished electronically. 

An employer may duplicate the text of the Poster to meet this general notice requirement, or may use another format so long as the information provided includes, at a minimum, all of the information contained in that notice.  Where an employer's workforce is comprised of a significant portion of workers who are not literate in English, the employer must provide the general notice in a language in which the employees are literate.

Eligibility notice.  When an employee requests FMLA leave or the employer acquires knowledge that an employee's leave may be for an FMLA-qualifying reason, the employer must notify the employee of the employee's eligibility to take FMLA leave within five business days, absent extenuating circumstances. The eligibility notice must state whether the employee is eligible for FMLA leave, and if the employee is not eligible, must state at least one reason why the employee is not eligible.

The Department of Labor makes available a Prototype Eligibility and Rights and Responsibilities Notice(https://www.dol.gov/whd/forms/wh-381.pdf) (Form WH-381), which employers may adapt as appropriate for their use to meet their eligibility and rights and responsibilities (see below) notice requirements.

Rights and Responsibilities notice. Each time the eligibility notice is provided, the employer is also required to provide a written notice detailing the specific expectations and obligations of the employee and explaining any consequences of a failure to meet these obligations. If leave has already begun, the employer should mail the notice to the employee's address of record. The employer must translate this notice in any situation where it is obligated to translate the general notice into a language in which employees are literate. The written notice must also include information on:

  • Leave may be designated and counted against the employee's annual FMLA leave entitlement if it qualifies as FMLA leave
  • The applicable 12-month period for the FMLA entitlement
  • Requirements for the employee to furnish certification of a serious health condition, serious injury or illness, or qualifying exigency arising out of active duty or call to active duty status, and the consequences of failing to do so
  • Employee's right to substitute paid leave, whether the employer will require the substitution of paid leave, the conditions related to any substitution, and the employee's entitlement to take unpaid FMLA leave if the employee does not meet the conditions for paid leave
  • Requirement for the employee to make any premium payments to maintain health benefits, the arrangements for making such payments, and the possible consequences of the failure to make such payments on a timely basis
  • Employee's status as a "key employee" and the potential consequence that restoration may be denied following FMLA leave, explaining the conditions required for such denial
  • Employee's rights to maintenance of benefits during the FMLA leave and to restoration to the same or an equivalent job upon return from leave
  • Employee's potential liability for payment of health insurance premiums paid by the employer during the employee's unpaid FMLA leave if the employee fails to return to work after taking FMLA leave

The specific notice may include other information such as whether the employer will require periodic reports of the employee's status and intent to return to work, but is not required to do so. The notice of rights and responsibilities may be accompanied by any required certification form.

If the specific information provided by the notice changes, the employer must provide written notice referencing the prior notice and setting forth any of the information that has changed. This notice of changes should be provided within five business days of receipt of the employee's first notice of need for leave subsequent to any change.

The Department makes available a Prototype Eligibility and Rights and Responsibilities Notice(https://www.dol.gov/whd/forms/WH-381.pdf) (Form WH-381), which employers may adapt as appropriate for their use to meet their eligibility and rights and responsibilities notice requirements.

Designation notice. The employer is responsible in all circumstances for designating leave as FMLA-qualifying and giving notice of the designation to the employee. When the employer has enough information to determine whether the leave is being taken for an FMLA-qualifying reason, such as after receiving a certification, the employer must notify the employee whether the leave is designated and will count as FMLA leave within five business days, absent extenuating circumstances. Only one designation notice for each FMLA-qualifying reason per applicable 12-month leave year is required. The employer must also notify the employee if it determines that the leave is not FMLA-qualifying and will not be designated as FMLA leave.

If the employer is requiring the employee to submit a fitness-for-duty certification to be restored to his or her job, the employer must provide notice of the requirement with the designation notice. If the employer will require that the fitness-for-duty certification address the employee's ability to perform the essential functions of the employee's position, the employer must indicate so in the designation notice and include a list of the essential functions. If the employer handbook or other written documents describing the employer's leave policies clearly provide that a fitness-for-duty certification will be required in specific circumstances, the employer is not required to provide written notice of this requirement, but must provide at least oral notice no later than at the time off the designation notice.

The designation notice must be in writing. The Department of Labor makes available a prototype Designation Notice(https://www.dol.gov/whd/forms/WH-382.pdf) (Form WH-382) for employer's use. If the leave is not designated as FMLA leave because it does not meet the requirements for FMLA protection, the notice that the leave is not designated FMLA may be in the form of a simple written statement. If the information provided by the employer to the employee in the designation notice changes, the employer must provide written notice of the change within five business days of receipt of the employee's first notice of need for leave subsequent to the change.

Additionally, the employer must notify the employee of the amount of leave counted against his or her FMLA entitlement. If known at the time the leave is designated, the employer must notify the employee of the number of hours, days, or weeks that will be counted against the employee's FMLA entitlement. If it is not possible to provide the hours, days, or weeks that will be counted against the entitlement (such as in the case of unforeseeable, intermittent leave), then the employer must provide notice of the amount of leave counted against the FMLA leave entitlement at the request of the employee, but no more often than once in a 30-day period and only if leave was taken in that period. Notice of the amount of leave taken may be oral, but if oral, must be confirmed in writing, generally by no later than the following payday; such written notice may be in any form, including a pay stub notation.

Recordkeeping

Employers are required to make, keep, and preserve records pertaining to their obligations under FMLA in accordance with the recordkeeping requirements of the Fair Labor Standards Act (FLSA). The FMLA does not require that employers keep their records in any particular order or form, or revise their computerized payroll or personnel records systems to comply.

Employers must keep the records for no less than three years and make them available for inspection, copying, and transcription by Department of Labor representatives upon request. Records kept in computer form must be made available for transcription and copying.

Covered employers who have eligible employees must maintain records that must disclose the following:

  • Basic payroll and identifying information (including name, address, and occupation)
  • Rate or basis of pay
  • Terms of compensation
  • Daily and weekly hours worked per pay period
  • Additions to or deductions from wages
  • Total compensation paid

In addition, covered employers who have eligible employees must also maintain records detailing:

  • Dates of FMLA leave taken by FMLA eligible employees. Leave must be designated in records as FMLA leave, and may not include leave required under state law or an employer plan which is not also covered by FMLA.
  • Hours of FMLA leave taken by FMLA eligible employees, if leave is taken in increments of less than one full day
  • Copies of employee notices of leave furnished to the employer
  • Copies of all written notices given to employees as required under FMLA
  • Documents describing employee benefits or employer paid and unpaid leave policies and practices
  • Premium payments of employee benefits
  • Records of disputes between the employer and the employee regarding FMLA

Records and documents relating to medical certifications, re-certifications or medical histories of employees or employees' family members, created for purposes of FMLA, are required to be maintained as confidential medical records in separate files/records from the usual personnel files. If the Americans with Disabilities Act (ADA) applies, then these records must comply with the ADA confidentiality requirements. Supervisors and managers may be informed regarding necessary restrictions on the work or duties of an employee and necessary accommodations. First aid and safety personnel may be informed, where appropriate, if the employee's physical or medical condition might require emergency treatment. Government officials investigating compliance must be provided access to relevant information.

Reporting

There are no reporting requirements under FMLA.

Compliance Assistance Available

More detailed information, including copies of explanatory brochures, may be obtained by contacting the local Wage and Hour Division office(https://www.dol.gov/agencies/whd/contact/local-offices). Compliance assistance information is also available from the Wage and Hour Division's Web site(http://www.wagehour.dol.gov). For additional assistance, contact the Wage and Hour Division at 1-866-4-US-WAGE (1-866-487-9243).

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the Family and Medical Leave Act. Among the many resources available are:

DOL Contacts

Wage and Hour Division(https://www.dol.gov/whd/)
Contact WHD(https://webapps.dol.gov/contactwhd/Default.aspx)
Tel: 1-866-4-US-WAGE (1-866-487-9243)*
*If you are deaf, hard of hearing, or have a speech disability, please dial 7-1-1 to access telecommunications relay services.


Labor-Management Reporting and Disclosure Act (LMRDA)

The Labor-Management Reporting and Disclosure Act of 1959 (LMRDA) provides standards for the reporting and disclosure of certain financial transactions and administrative practices of labor organizations and employers; the protection of union funds and assets; the administration of trusteeships by labor organizations; and the election of officers of labor organizations. The Act also guarantees certain rights to all union members.

The Office of Labor-Management Standards (OLMS) administers and enforces most provisions of the LMRDA.

Notices/Posters

There are no posting or notice requirements.

Recordkeeping

Every labor organization subject to the LMRDA, the Civil Service Reform Act (CSRA), or the Foreign Service Act (FSA) must file a financial report (Form LM-2, LM-3, or LM-4) each year with OLMS, and the underlying records must be maintained. The recordkeeping requirements for each financial report, as well as other required reports, are explained below. For each of these reports, the underlying records must be kept for at least five years after the date the report is filed. Any record necessary to verify, explain, or clarify the report must be retained, including, but not limited to, vouchers, worksheets, receipts, and applicable resolutions, and any electronic documents, including recordkeeping software, used to complete, read, and file the report.

Form LM-1, Labor Organization Information Report. The officers required to file Form LM-1 are responsible for maintaining records which must provide in sufficient detail the information and data necessary to verify the accuracy and completeness of the report. There are penalties for willfully making any false entry in or concealing, withholding, or destroying any books, records, or statements required to be kept.

Forms LM-2, LM-3, and LM-4, Labor Organization Annual Reports. The officers required to file Form LM-2, LM-3 or LM-4 are responsible for maintaining records which will provide in sufficient detail the information and data necessary to verify the accuracy and completeness of the report.

Form LM-30, Labor Organization Officer and Employee Reports. The individual required to file Form LM-30 is responsible for maintaining records which must provide in sufficient detail the information and data necessary to verify the accuracy and completeness of the report.

Form LM-10, Employer Report. The individuals required to file Form LM-10 are responsible for maintaining records which will provide in sufficient detail the information and data necessary to verify the accuracy and completeness of the report.

Forms LM-20 and 21 (Recordkeeping Requirements for Labor-Relations Consultants). The individual(s) required to file Forms LM-20 and LM-21 are responsible for maintaining records which will provide in sufficient detail the information and data necessary to verify the accuracy and completeness of the report.

Form S-1. The individuals required to file Form S-1 are responsible for maintaining records which must provide in sufficient detail the information and data necessary to verify the accuracy and completeness of the report. The records must be maintained for at least five years after the date the report is filed. Any record necessary to verify, explain, or clarify the report including, but not limited to, vouchers, worksheets, receipts, and applicable resolutions, must also be maintained.

Reporting

Every labor organization subject to the LMRDA, CSRA, or FSA must file a financial report, Form LM-2, LM-3, or LM-4, each year with OLMS. Other types of reports are required in specific situations; descriptions of these reports are detailed below.

Pursuant to the LMRDA, the U.S. Department of Labor is required to make all submitted reports available for public inspection. These reports are available on the OLMS website.

Form LM-1 (Labor Organization Information Report). The LMRDA and the CSRA regulations require that every covered union adopt a constitution and bylaws and file two copies with OLMS, along with a Labor Organization Information Report, Form LM-1.  The initial Form LM-1 must report certain information concerning the structure, practices, and procedures of the labor organization.  Labor organizations must file the Form LM-1 within 90 days after the date they become subject to the LMRDA, CSRA, or FSA.

Labor organizations are required to file an amended Form LM-1 to update the information on file with OLMS if there are any changes in the practices and procedures listed in Item 18, Column (2) of its most recent Form LM-1. These are changes in practices and procedures which are not contained in the labor organization's constitution and bylaws. The amended Form LM-1 must be filed with the organization's annual financial report for the reporting period in which the change occurred.

Form LM-2 (Financial report). Every labor organization with total annual receipts of $250,000 or more must file the Form LM-2. The form includes the organization's assets, liabilities, receipts, salaries, loans, and other disbursements to officers and employees of more than $10,000. When determining if the $250,000 threshold has been met, include all financial receipts of the labor organization during its fiscal year, including receipts of any special funds, such as "subsidiary organization," defined as an entity that is wholly owned, wholly controlled, and wholly financed by the labor organization. Form LM-2 must be filed electronically.

Certain labor organizations are required to file Form 990(http://www.irs.gov/instructions/i990ez/index.html), Return of Organization Exempt from Income Tax, with the Internal Revenue Service (IRS). The IRS has accepted a copy of the labor organization's Form LM-2 in the past to provide some of the information required by Form 990. Filing the Form LM-2 with the IRS does not satisfy the labor organization's reporting requirement with the U.S. Department of Labor.

The Form LM-2 must be filed within 90 days after the end of the organization's fiscal year (12-month reporting period).

If the organization went out of existence during its fiscal year, a terminal financial report must be filed within 30 days after the date it ceased to exist. A terminal financial report must be filed if the labor organization has gone out of business by disbanding, merging into another organization, or being merged and consolidated with one or more labor organizations to form a new labor organization. The last president and treasurer, or the officials responsible for winding up the affairs of the labor organization, must file a terminal financial report for the period from the beginning of the fiscal year to the date of termination. A terminal financial report is not required if the labor organization changed its affiliation but continues to function as a separate reporting labor organization. In addition to initial and semiannual trusteeship reports, the organization imposing the trusteeship is required to file an annual financial report on Form LM-2 on behalf of the trusteed organization. The Form LM-2 is due within 90 days after the end of the trusteed organization's fiscal year and must report the financial activities of the entire fiscal year. If the trusteeship was imposed during the subordinate labor organization's fiscal year, the first report must cover the period prior to the imposition of the trusteeship as well as the financial transactions occurring during the trusteeship. A terminal trusteeship financial report on Form LM-2 is also required within 90 days after the date that the trusteeship is terminated.

Any Form LM-2 filed on behalf of a trusteed organization must include the signatures of the trustees, in addition to the signatures of the president and treasurer or corresponding principal officers of the organization which established the trusteeship.

Form LM-3 (Financial report). Labor organizations with total annual receipts of less than $250,000 may file the simplified annual report Form LM-3, if not in trusteeship. Labor organizations with greater annual total receipts and those in trusteeship must file the more detailed Form LM-2.

The Form LM-3 must be filed within 90 days after the end of the organization's fiscal year (12-month reporting period).

If the organization goes out of existence during its fiscal year and the organization's total annual receipts were less than $250,000 for the part of the last fiscal year during which the organization existed, a Form LM-3 must be filed within 30 days after the date it ceased to exist. If total annual receipts were more than these limits, the organization must use Form LM-2 to file its terminal financial report. A terminal financial report must be filed if the labor organization has gone out of business by disbanding, merging into another organization, or being merged and consolidated with one or more labor organizations to form a new labor organization. The last president and treasurer, or the officials responsible for winding up the affairs of the labor organization, must file a terminal financial report for the period from the beginning of the fiscal year to the date of termination. A terminal financial report is not required if the labor organization changed its affiliation but continues to function as a separate reporting labor organization.

Form LM-4 (Financial report). If it is not in trusteeship, labor organizations with total annual receipts of less than $10,000 may file the abbreviated 2-page annual report Form LM-4. The term "total annual receipts" means all financial receipts of the labor organization during its fiscal year, regardless of the source, including receipts of any subsidiaries and any special funds.

The Form LM-4 must be filed within 90 days after the end of the labor organization's fiscal year (12-month reporting period).

If the organization goes out of existence during its fiscal year, a terminal financial report must be filed within 30 days after the date it ceased to exist. A terminal financial report must be filed if the labor organization has gone out of business by disbanding, merging into another organization, or being merged and consolidated with one or more labor organizations to form a new labor organization. The last president and treasurer, or the officials responsible for winding up the affairs of the labor organization, must file a terminal financial report for the period from the beginning of the fiscal year to the date of termination. A terminal financial report is not required if the labor organization changed its affiliation but continues to function as a separate reporting labor organization.

A terminal financial report may be filed on Form LM-4 if the labor organization filed its previous annual report on Form LM-4 and the labor organization's total annual receipts were less than $10,000 for the part of the last fiscal year during which the labor organization existed.

Form LM-30 (Union officers and employees). The LMRDA requires public disclosure of certain financial transactions and financial interests of labor organization officers and employees and their spouses and minor children. Every labor organization officer or employee (other than an employee performing clerical or custodial services exclusively) who has engaged in any such transaction or has any such interest during the fiscal year must file a detailed report with the Secretary of Labor.

The reporting requirements only relate to the disclosure of specified financial transactions and interests. The reporting requirements do not address whether such economic interests are lawful or unlawful. The fact that a particular financial transaction or interest is or is not required to be reported is not indicative of whether it is or is not subject to any legal prohibition; this must be tested by provisions of law other than those prescribing the reports.

The types of financial transactions and interests which must be reported can be found in the Form LM-30 and include:

  • Legal and equitable interests in, transactions with, and economic benefits from an employer whose employees his/her union represents or seeks to represent
  • Legal and equitable interests in, transactions with, and economic benefits from certain businesses which deal with the business of the employer whose employees the union represents or seeks to represent, or which deals with the union or a trust in which the labor organization is interested
  • Certain income and other economic benefits received from certain other employers or labor relations consultants

The completed Form LM-30 can be submitted electronically at no cost via the OLMS Electronic Forms System (EFS). Alternatively, the completed, signed form and any additional pages must be mailed to the following address:

U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW, Room N-1519
Washington, DC 20210

Form LM-10 (Employer). The LMRDA requires public disclosure of specific financial transactions or arrangements made between an employer and one or more of the following: a labor organization, union official, employee, or labor relations consultant. Every employer who has engaged in any such transaction or arrangement during the fiscal year must file a detailed report with the Secretary of Labor within 90 days after the end of the employer's fiscal year. An employer required to file must complete only one Form LM-10 each fiscal year that covers all instances of reportable activity even if activity occurs at multiple locations.

These reporting requirements only relate to the disclosure of specified payments. The reporting requirements do not address whether specific payments, transactions, or arrangements are lawful or unlawful. The fact that a particular payment, transaction, or arrangement is or is not required to be reported does not indicate whether it is or is not subject to any legal prohibition.

The types of financial transactions, arrangements, or expenditures which must be reported are set forth in Form LM-10. The report must include the following: (1) the date of each arrangement and the date and amount of each transaction; (2) the name, address, and position of the person with whom the agreement or transaction was made; and (3) a full explanation of the circumstances of all payments made, including the terms of any agreement or understanding pursuant to which they were made.

The completed Form LM-10 and any additional pages must be mailed to the following address:

U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW, Room N-1519
Washington, DC 20210

Form LM-20 (Labor Relations Consultant Agreement and Activities Report). Every person, including a labor relations consultant, who enters into an arrangement with an employer under which he or she undertakes activities where an object thereof is, directly or indirectly, to persuade employees about exercising their rights to organize and bargain collectively, or to obtain information about the activities of employees or a union in connection with a labor dispute involving the employer (except information solely for administrative, arbitral, or court proceedings) must file an Agreement and Activities Report, Form LM-20.

These reporting requirements only relate to the disclosure of specific agreements, arrangements, and/or activities. The reporting requirements do not address whether such agreements, arrangements, or activities are lawful or unlawful. The fact that a particular agreement, arrangement or activity is or is not required to be reported does not indicate whether it is or is not subject to any legal prohibition.

Any person who, as a direct or indirect party(/elaws/firststep/glossary.htm?glossary_word=party) to any agreement or arrangement with an employer, undertakes, pursuant to the agreement or arrangement, any activity of this type must file a Form LM-20. A "person" is defined to include, among others, labor relations consultants and other individuals and organizations. A person "undertakes" activities not only when he/she performs the activity but also when he/she agrees to perform the activity or to have them performed.

The information required to be reported on Form LM-20 includes: (1) the party or parties to the agreement or arrangement; (2) the object and terms and conditions of the agreement or arrangement; and (3) the activities performed or to be performed pursuant to the agreement or arrangement.

Each person who has entered into any agreement or arrangement to undertake activities described in the form must file the report within 30 days after entering into such agreement or arrangement. Any changes to the information reported in Form LM-20 (excluding matters related to Item 11.c.) must be filed in a report clearly marked "Amended Report" within 30 days of the change.

The completed Form LM-20 and any required attachments and additional pages must be mailed to the following address:

U.S. Department of Labor
Office of Labor-Management Standards
200 Constitution Avenue, NW, Room N-1519
Washington, DC 20210

Form LM-21 (Labor Relations Consultant - Receipts and Disbursements Report). Any person required to file Form LM-20 must also file Form LM-21, Receipts and Disbursements Report for each fiscal year during which payments were made or received as a result of any agreement or arrangement described in Form LM-20.

Form LM-15 (Trusteeship). The LMRDA, CSRA and FSA require public disclosure of certain matters pertaining to a trusteeship which a labor organization imposes on a subordinate body. Every labor organization which has established a receivership, trusteeship, or other method of supervision or control, suspending the autonomy otherwise available to a subordinate labor organization under its constitution or bylaws, must file trusteeship reports with OLMS.

A Trusteeship Report, Form LM-15, is required whenever supervision or control has been employed which has the effect of suspending any right which a subordinate labor organization otherwise has to carry on its own affairs. Suspension of autonomy will ordinarily include any method of supervision or control which (1) interferes with or restricts the functions of the officers of the subordinate labor organization; (2) prevents the members of the subordinate labor organization or, in the case of an intermediate body, their elected delegates from electing officers; (3) prevents the members or delegates of the subordinate labor organization from participating in the business of the organization which may be transacted at regular or special meetings; or (4) otherwise interferes with the autonomy of the subordinate labor organization; all as provided in the constitution and bylaws or other pertinent documents, and the practices and procedures developed thereunder, of both the organization which has established the trusteeship and the subordinate labor organization.

An initial Form LM-15 must be filed when a parent body imposes a trusteeship on a subordinate body. Form LM‑15 reports must also be filed semiannually for the duration of the trusteeship.

Form LM-15A(https://www.dol.gov/agencies/olms/regs/compliance/GPEA_Forms/blanklmforms#FLM15a) (Report on Selection of Delegates and Officers). Form LM-15A must be filed with the initial or semiannual trusteeship report, Form LM-15, or the terminal trusteeship report, Form LM-16. A Report on Selection of Delegates and Officers, Form LM-15A, must be filed with an initial, semiannual, or terminal trusteeship report if, during the period covered by the report, (1) any convention or other policy-determining body met to which the trusteed labor organization sent delegates or would have sent delegates if not in trusteeship; or (2) the labor organization which imposed the trusteeship over the subordinate organization held an election of officers. Form LM-15A, if required, must be filed with the initial or semiannual trusteeship report, Form LM-15, or the terminal trusteeship report, Form LM-16.

Form LM-16(https://www.dol.gov/agencies/olms/regs/compliance/GPEA_Forms/blanklmforms#FLM16) (Terminal Trusteeship Report). A Terminal Trusteeship Report, Form LM-16, must be filed (along with a Labor Organization Annual Report, Form LM-2) within 90 days after the date that the trusteeship is terminated. The terminal trusteeship report must be filed whether the trusteeship is terminated because the subordinate labor organization is restored to the autonomy otherwise available to it under its constitution and bylaws and the constitution and bylaws of the labor organization which has imposed the trusteeship or because the subordinate labor organization loses its reporting identity through dissolution, merger, consolidation, or otherwise.

Form S-1(https://www.dol.gov/agencies/olms/regs/compliance/GPEA_Forms/blanklmforms#FLMS1) (Surety Company Annual Report). The LMRDA requires public disclosure of financial information from any surety company which issues a bond required by the LMRDA or the Employee Retirement Income Security Act of 1974 (ERISA). Form S-1 must be filed by any surety company having a bond in force which insures the following: 1) a welfare or pension plan covered by ERISA; or 2) any labor organization or trust in which a labor organization is interested. Filers must retain the records necessary to verify the reports for at least five years.

Each surety company is required to file the Form S-1, Surety Company Annual Report(https://www.dol.gov/agencies/olms/regs/compliance/GPEA_Forms/blanklmforms#FLMS1) (and any required attachments and additional pages) within 150 days after the end of its fiscal year, to the national office of OLMS. The LMRDA requires Department of Labor make all submitted forms available for public inspection.

Compliance Assistance Available

Additional compliance assistance materials appear on the OLMS Home Page(https://www.dol.gov/agencies/olms/).  OLMS field office staff members are available to answer questions about the LMRDA and to help individuals and organizations affected by the law.

The OLMS National Office Public Disclosure Room has copies of all reports and documents filed with OLMS. Additional information about the LMRDA, including blank reporting forms and compliance assistance publications, is available through the OLMS Union Reports Web site. Additional information about the LMRDA, including blank reporting forms and compliance assistance publications, is available through the OLMS Web site, as well as the OLMS National and field offices.

The Department of Labor provides labor organizations, employers, union members, and others with clear and easy-to-access information and assistance on how to comply with the Labor-Management Reporting and Disclosure Act. Among the many resources available are:

Additional compliance assistance, including explanatory brochures, fact sheets, and regulatory and interpretive materials, is available on the Compliance Assistance "By Law" webpage.

DOL Contacts

Office of Labor-Management Standards (OLMS)
E-mail:
OLMS-Public@dol.gov
Tel: 202-693-0123; TTY: 1-877-889-5627;
OLMS Electronic Forms Software technical support: 1-866-401-1109


The Occupational Safety and Health (OSH) Act

The Occupational Safety and Health (OSH) Act was enacted to "assure safe and healthful working conditions for working men and women" by setting and enforcing standards and providing training, outreach, education and compliance assistance. The OSH Act created the Occupational Safety and Health Administration (OSHA) at the Federal level and provided that states could run their own safety and health programs as long as those programs were at least as effective as the Federal program.

Enforcement and administration of the OSH Act in states under Federal jurisdiction is handled primarily by OSHA. Safety and health standards related to field sanitation and certain temporary labor camps in the agriculture industry are enforced by the Wage and Hour Division (WHD) in states under Federal jurisdiction.

Notices/Posters

Poster. All covered employers are required to display and keep displayed the OSHA Job Safety and Health: It's the Law poster. Employers in states with an OSHA-approved state plan may be required to post a state version of the OSHA poster. There is a separate poster for Federal agencies. The OSHA poster must be displayed in a conspicuous place where employees can see it. Copies of the poster shall be at least 8 1/2 by 14 inches with 10 point type. The poster is available in English, Spanish, and several other languages. Posting of the notice in languages other than English is not required, but OSHA encourages employers with workers that speak other languages to also display the other relevant versions of the poster.

Notices. Employees, former employees and their representatives have the right to review the OSHA Form 300, Log of Work-related Illnesses and Injuries, in its entirety. Employers are required to post the Summary of Work-related Injuries and Illnesses (Form 300A) in a visible location so that employees are aware of the injuries and illnesses that occur in their workplace. Employers are required to post the Summary Form (300A) by February 1 of the year following the year covered by the form and keep it posted until April 30 of that year.

Recordkeeping

OSHA-approved state plan states must adopt occupational injury and illness recording requirements that are substantially identical to the Federal OSHA requirements. Since each state plan's requirements may differ slightly, the Federal OSHA requirements are described below.

Records for employers with 10 or fewer employees. Employers with 10 or fewer employees at all times during the last calendar year do not need to keep OSHA injury and illness records unless OSHA or the Bureau of Labor Statistics (BLS) informs them in writing that records must be kept. However, all employers covered by the OSH Act must report to OSHA any workplace incident that results in a fatality, an amputation, the loss of an eye, or the in-patient hospitalization of one or more employees.

Records for employers in certain industries. If an employer's business is in an industry that is classified as low hazard, the employer does not need to keep records unless OSHA or the BLS asks them to do so in writing. The partial industry classification exemption applies to individual establishments. If a company has several establishments engaged in different classes of business activities, some of the company's establishments may be required to keep records, while others may be exempt. Industries currently designated as low-hazard include:

  • Certain retail stores
  • Eating and drinking places
  • Most finance, insurance, and real estate industries
  • Certain service industries, such as personal and business services, medical and dental offices, and legal, educational, and membership organizations

Business establishments classified in agriculture, mining, utilities, construction, manufacturing, or wholesale trade are not eligible for the partial industry classification exemption.

All other employers. Employers are required to use the Form 300 Log of Work-Related Injuries and Illnesses to classify work-related injuries and illnesses and to note the extent and severity of each case. When an incident occurs, the Log is used to record specific details about what happened and how it happened.

If the employer has more than one establishment or site, separate records for each physical location that is expected to remain in operation for one year or longer must be kept.

Employers are required to keep a separate Log (Form 300) and Summary of Work-Related Injuries and Illnesses (Form 300A) for each physical location that is expected to be in operation for one year or longer. The Injury and Illness Incident Report (Form 301) is filled out when a recordable work-related injury or illness has occurred. Together with the Form 300 and Form 300A, these forms help the employer and OSHA develop a picture of the extent and severity of work-related incidents.

Employers must record work-related injuries and illnesses that result in:

  • Death
  • Days away from work
  • Restricted work activity or job transfer
  • Medical treatment beyond first aid
  • Loss of consciousness

Employers must record any significant work-related injuries and illnesses that are diagnosed by a physician or other licensed health care professional, such as any work-related case involving cancer, chronic irreversible disease, a fractured or cracked bone or a punctured eardrum.

Employers must record the following conditions when they are work-related:

  • Any needle-stick injury or cut from a sharp object that is contaminated with another person's blood or other potentially infectious material
  • Any case requiring an employee to be medically removed under the requirements of an OSHA health standard
  • Work-related cases involving hearing loss under certain conditions
  • Tuberculosis infection as evidenced by a positive skin test or diagnosis by a physician or other licensed health care professional after exposure to a known case of active tuberculosis

Employers do not have to record certain injury and illness incidents such as a visit to a doctor solely for observation and counseling or those requiring first aid treatment only. For more information see the full list of Non-recordable Injury and Illness Incidents.

Electronic Injury Reporting. Certain employers must electronically submit to OSHA information about recordable injuries and illnesses entered on their previous calendar year's OSHA Forms 300A, 300, and 301 using Injury Tracking Application (ITA)'. Establishments covered by Federal OSHA can use the ITA Coverage Application to determine if they are required to electronically submit their injury and illness information to OSHA. Establishments covered by an OSHA-approved State Plan should directly contact their State Plan.

Reporting

OSHA-approved state plan states must adopt occupational injury and illness reporting requirements that are substantially identical to the Federal OSHA requirements. Since each state plan's requirements may differ slightly, the Federal OSHA requirements are described below.

Employers must report to OSHA work-related fatalities within 8 hours of finding out about it.

For any in-patient hospitalization, amputation, or eye loss employers must report the incident to OSHA within 24 hours of learning about it.

Only fatalities occurring within 30 days of the work-related incident must be reported to OSHA. Further, for an inpatient hospitalization, amputation or loss of an eye, the incidents must be reported to OSHA only if they occur within 24 hours of the work-related incident.

Employers have three options for reporting the event:

Compliance Assistance Available

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the Occupational Safety and Health Act. Among the many resources available are:

  • OSHA Publications: Provides fact sheets, booklets, and other publications sorted by topic, publication type, and language.
  • Compliance Assistance Quick Start: Provides introductory step-by-step instruction to Occupational Safety and Health Administration (OSHA) compliance assistance resources.
  • OSHA eTools: Provides links to e-tools and Expert Advisors
  • OSHA Safety and Health Topics Pages: Provide information on specific safety and health hazards, and specific hazard information on different industries. These pages provide information on hazard identification and control and applicable OSHA standards.
  • OSHA's Help for Employers Page: Provides a portal to OSHA's compliance assistance resources.
  • OSHA Frequently Asked Questions: Highlights topics and specific questions that are often asked of OSHA.

Because states with OSHA-approved job safety and health programs adopt and enforce their own standards under state law, copies of these standards can be obtained from the individual states. Many are available through state Web sites, which are linked from OSHA's State Occupational Safety and Health Plans webpage.

Cooperative Programs. OSHA offers a number of opportunities for employers, employees, and organizations to work cooperatively with the Agency. OSHA's major cooperative programs are the Voluntary Protections Program (VPP), the Safety and Health Achievement Recognition Program (SHARP), OSHA Challenge, the Alliance Program, and the OSHA Strategic Partnership Program (OSPP).

Voluntary Protection Programs: The Voluntary Protection Programs (VPP) are aimed at extending worker protection beyond the minimum required by OSHA standards. The VPP is designed to:

  • Recognize the outstanding achievements of those who have successfully incorporated comprehensive safety and health programs into their total management systems;
  • Motivate others to achieve excellent safety and health results in the same outstanding way; and
  • Establish a relationship between employers, employees, and OSHA that is based on cooperation rather than coercion.

An employer may apply for VPP at the nearest OSHA regional office. OSHA reviews an employer's VPP application and visits the worksite to verify that the safety and health program described is in effect at the site. All participants must send their injury information annually to their OSHA regional offices. Sites participating in the VPP are not scheduled for programmed inspections. However, OSHA handles any employee complaints, serious accidents/catastrophes, or fatalities according to routine procedures.

The VPP is available in states under federal jurisdiction. Additionally, all OSHA-approved state plans that cover private-sector employees in the state operate similar programs. Interested companies in these states should contact the appropriate state agency for more information.

Safety and Health Achievement Recognition Program (SHARP): This program recognizes small employers who operate an exemplary safety and health management system. Employers who are accepted into SHARP are recognized as models for worksite safety and health. Upon receiving SHARP recognition, the worksite will be exempt from programmed inspections during the period that the SHARP certification is valid. To participate in SHARP, an employer must contact its state's Consultation Program and request a free consultation visit that involves a complete hazard identification survey.

OSHA Challenge: This program provides opportunities for employers to work with OSHA and qualified volunteers (Challenge Administrators) to develop safety and health management systems (SHMS) on par with VPP and SHARP. OSHA Challenge breaks down SHMS implementation in three stages. For each stage, the participants identify actions, documentation, and outcomes. Unique aspects of OSHA Challenge include: no application prerequisites for participants except for a letter of commitment stating that they will follow the program and strive for safety and health excellence; no time constraints to complete the stages, which allows participants to work at their own level and pace; and the use of Challenge Administrators experienced in SHMS to assist participants, which limits the OSHA resources needed to manage the program.

Alliance Program: Through the Alliance Program, OSHA works with businesses, trade and professional organizations, unions, educational institutions, and other government agencies. Alliance Program participants work with OSHA to leverage resources and expertise to help develop compliance assistance tools, training opportunities, and other information to help employers and employees prevent on-the-job injuries, illnesses, and fatalities. OSHA's Alliances with organizations in industries such as plastics, healthcare, maritime, chemical, construction, paper and telecommunications, among others, are working to address safety and health hazards with at-risk audiences, such as youth, immigrant workers, and small business.

Strategic Partnership Program: In this program, OSHA enters into an extended, voluntary, cooperative relationship with employers, associations, unions, and/or councils. Partnerships often cover multiple worksites, and in some instances, affect entire industries. Partner worksites may be very large, but most often they are small businesses averaging 50 or fewer employees. Strategic Partnerships are designed to encourage, assist, and recognize efforts to eliminate serious hazards and achieve a high level of worker safety and health. All Partnerships emphasize sustained efforts and continuing results beyond the typical three-year duration of the agreement.

Training and education: OSHA has 85 full-service field offices (called Area Offices) that offer a variety of informational services, such as publications, technical advice, audio-visual aids on workplace hazards, and lecturers for speaking engagements. Most of these field offices have an OSHA Compliance Assistance Specialist (CAS). CASs provide general information about OSHA standards and compliance assistance resources, and are available for seminars, workshops, and speaking events. CASs promote OSHA's cooperative programs and also encourage employers to take advantage of OSHA's training resources and the tools available on the OSHA website.

The OSHA Training Institute in Arlington Heights, Illinois, provides basic and advanced training and education in safety and health for federal and state compliance safety and health officers; state consultants; other federal agency personnel; and private sector employers, employees, and their representatives. Course topics include electrical hazards, machine guarding, ventilation, and ergonomics, among others. The OSHA Training Institute has partnered with other training and education institutes to conduct Training Institute courses. These Education Centers, which are located throughout the country, provide additional opportunities for the public to receive training on safety and health topics.

The OSHA Outreach Training Program provides training for workers and employers on the recognition, avoidance, abatement, and prevention of safety and health hazards in workplaces. The program also provides information regarding workers' rights, employer responsibilities, and how to file a complaint. This is a voluntary program and does not meet training requirements for any OSHA standards. Through this program, workers can attend 10-hour or 30-hour classes delivered by OSHA-authorized trainers. The 10-hour class is intended for entry level workers, while the 30-hour class is more appropriate for workers with some safety responsibility.

Consultation services: OSHA's On-Site Consultation Program offers free and confidential safety and occupational health advice to small and medium-sized businesses in all states across the country, with priority given to high-hazard worksites. On-Site Consultation services are separate from enforcement and do not result in penalties or citations. Consultants from state agencies or universities work with employers to identify workplace hazards, provide advice on compliance with OSHA standards, and assist in establishing injury and illness prevention programs.

On-site OSHA consultation assistance includes an opening conference with the employer to explain the ground rules for consultation, a walk through the workplace to identify specific hazards and to examine those aspects of the employer's safety and health program that relate to the scope of the visit, and a closing conference. Later, the consultant sends a report of findings and recommendations to the employer. This process begins with the employer's request for consultation, which must include a commitment to correct any serious safety and health hazards identified. The consultant will not report possible violations of OSHA standards to OSHA enforcement staff unless the employer fails or refuses to eliminate or control worker exposure to any identified serious hazard or imminent danger. Should this occur, OSHA may investigate and begin enforcement action. The employer must also agree to allow the consultant to confer freely with employees during the on-site visit.

Additional information about consultation assistance, including a directory of OSHA funded consultation projects, can be found on OSHA's Consultation Program webpage.

Information sources: Information about state plans, VPPs, consultation programs, and inspections can be obtained from the nearest OSHA regional or area office. Area offices are listed in local telephone directories under the U.S. Department of Labor. Contact information for regional and area offices, as well as state plans and consultation programs can also be found on the OSHA website.

OSHA's Office of Small Business Assistance administers OSHA's On-Site Consultation Program and serves as liaison and point of contact with the Agency for small businesses. OSHA offers many services designed to help small businesses and welcomes comments and suggestions from small business owners and their employees.

DOL Contacts

Occupational Safety and Health Administration (OSHA)
Contact OSHA
Tel.: 1-800-321-OSHA (1-800-321-6742); TTY: 1-877-889-5627


Uniformed Services Employment and Reemployment Rights Act (USERRA)

The Uniformed Services Employment and Reemployment Rights Act (USERRA) protects service members’ reemployment rights when returning from a period of service in the uniformed services, including those called up from the reserves or National Guard, and prohibits employer discrimination based on military service or obligation.

The Veterans’ Employment and Training Service (VETS) enforces USERRA.

Notices/Posters

Employers are required to provide to persons covered by USERRA a notice of the rights, benefits, and obligations of the employees and employers under USERRA.  To do this, employers may post the notice entitled "Your Rights Under USERRA" where employer notices are customarily placed, mail it, or by distributing it via electronic mail. There is no size requirement for the poster version of the notice.

Recordkeeping

There are no required records under USERRA.

Reporting

There are no required reports under USERRA.

Compliance Assistance Available

Compliance assistance information is available on the VETS Web site(https://www.dol.gov/agencies/vets). Specific compliance assistance materials available include: the Department of Labor USERRA regulations (20 CFR Part 1002)(https://www.ecfr.gov/cgi-bin/text-idx?SID=2cd11f170ae3875e6bd2fa46cec6402e&mc=true&node=pt20.4.1002&rgn=div5), which implement the law for non-Federal employers; a fact sheet (https://www.dol.gov/agencies/vets/programs/userra/userra_fs) about USERRA; and the notice/poster(https://www.dol.gov/agencies/vets/programs/userra/resources) to employees of their rights, benefits, and obligations under USERRA. Copies of VETS publications, or answers to questions about USERRA, may also be obtained from a local VETS office(https://www.dol.gov/agencies/vets/about/regionaloffices).

Another compliance assistance resource, the elaws Uniformed Services Employment and Reemployment Rights Act (USERRA) Advisor(/elaws/userra.htm), helps veterans understand employee eligibility and job entitlements, employer obligations, benefits, and remedies under the Act.

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the Uniformed Services Employment and Reemployment Rights Act. Among the many resources are Frequently Asked Questions for Reservists being Called to Active Duty(https://www.dol.gov/sites/default/files/ebsa/about-ebsa/our-activities/resource-center/faqs/reservists-being-called-to-active-duty.pdf), explanatory brochures, fact sheets, and regulatory and interpretive materials are available.

DOL Contacts

Veterans' Employment and Training Service (VETS)
Contact VETS
Tel: 1-866-237-0275; TTY: 1-877-889-5627


Whistleblower Protection Provisions

The Occupational Safety and Health Act (OSH Act) and twenty-one other statutes with whistleblower provisions protect workers against retaliation for filing certain complaints with their employers, unions, the Occupational Safety and Health Administration (OSHA), or other government agencies. These protections cover complaints about workplace safety and health; the environment; pipeline safety; aviation safety; nuclear safety; asbestos in schools; corporate fraud; SEC rules or regulations; commercial motor vehicle safety, health, or security; public transportation safety or security; railroad safety or security; or fraud, waste, or abuse of public funds intended to be used for public transportation or railroad safety or security; as well as other related protected activities. Retaliation may include employment termination or layoff, reductions in pay or hours, demotion, discipline, blacklisting, denial of overtime or promotion, failure to hire or rehire, or denial of benefits.

The Occupational Safety and Health Administration administers and enforces the whistleblowing provisions of the OSH Act and the twenty one other statutes.

Notices/Posters

Posters. Although there is no specific Whistleblower Poster, the Whistleblower Protection provisions have the following poster requirements under the Occupational Safety and Health Act (OSH Act) and the Energy Reorganization Act of 1974 (ERA):

All employers covered by the OSH Act are required to display and keep displayed the OSHA "Job Safety and Health: It's the Law(http://www.osha.gov/Publications/poster.html)" poster. The poster is also available in Spanish(http://www.osha.gov/Publications/osha3167.pdf). There is a separate poster for Federal agencies(http://www.osha.gov/Publications/fedposter.html). This poster informs employees of their right to file a retaliation or discrimination complaint with OSHA for making safety and health complaints or for exercising rights under the OSH Act.

The poster must be displayed in a conspicuous place where employees and applicants for employment can see it.  Reproductions or facsimiles of the poster shall be at least 8 1/2 by 14 inches with 10 point type.  Posting of the notice in languages other than English is not required.

Employers covered by the Energy Reorganization Act of 1974 (ERA) must display the poster, "Your Rights Under the Energy Reorganization Act," where employees can readily see it.

Notices.  There are generally no notice requirements for employers under most of the Whistleblower Protection provisions administered and enforced by OSHA. For other notice requirements under the OSH Act, see the OSHA Injury and Illness Recordkeeping and Reporting Requirements.

Notices. There are generally no notice requirements for employers under most of the Whistleblower Protection provisions administered and enforced by OSHA.  For other notice requirements under the OSH Act, see the OSHA Recordkeeping, Reporting, Poster, and Other Notice Requirements page.

Recordkeeping

There are generally no recordkeeping requirements for employers under most of the Whistleblower Protection provisions administered and enforced by OSHA. For other recordkeeping requirements under the OSH Act, see the OSHA Recordkeeping, Reporting, Poster, and Other Notice Requirements page.

Reporting

There are generally no reporting requirements for employers under most of the Whistleblower Protection provisions administered and enforced by OSHA.  For other reporting requirements under the OSH Act, see the OSHA Recordkeeping, Reporting, Poster, and Other Notice Requirements page.

Compliance Assistance Available

The Department of Labor provides employers, workers, and others with clear and easy-to-access information and assistance on how to comply with the Whistleblower Protection provisions, at OSHA's Whistleblower Program website.

DOL Contacts

Occupational Safety and Health Administration (OSHA)
Contact OSHA
Tel.: 1-800-321-OSHA (1-800-321-6742); TTY: 1-877-889-5627


For questions on other DOL laws, please call DOL's Toll-Free Help Line at 1-866-4-USA-DOL (1-866-487-2365). Live assistance is available in English and Spanish, Monday through Friday from 8:00 a.m. to 8:00 p.m. Eastern Time. Additional service is available in more than 140 languages through a translation service.