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Recordkeeping for Employee Compensation Purposes: North Carolina

Recordkeeping requirements for other states

Federal law and guidance on this subject should be reviewed together with this section.

Author: Connie Carrigan, Smith Debnam


  • Employers in North Carolina are required to maintain certain records. See Basic Recordkeeping Requirements.
  • North Carolina employers that employ minors also must keep youth employment certificates on file. See Recordkeeping Requirements for Child Labor.