What types of records must employers maintain per the FLSA?

The Fair Labor Standards Act (FLSA) mandates that employers maintain specific records to ensure compliance with wage and hour laws. The correct answer identifies that employers must keep a detailed account of hours worked and wages paid to employees.

This is crucial because these records provide transparency regarding the hours that employees are working and the payments they receive in return. Employers are required to accurately track the time employees spend on the job, including regular hours, overtime, and any breaks taken, alongside the corresponding wages, which must align with the minimum wage laws and other regulations under the FLSA.

While payroll records are a part of the overall record-keeping responsibility, simply maintaining these without accurately tracking hours worked does not fulfill FLSA requirements. Other options focus on aspects that, while important in the workplace, do not fall under the federal requirements set forth by the FLSA for record-keeping in relation to employee pay and hours. Thus, maintaining comprehensive records of hours worked and wages paid is essential for compliance with the law and for protecting both the employee's rights and the employer's obligations.