KRS 337.320: Record to be kept by employer.

(1) Every employer shall keep a record of:

(a) The amount paid each pay period to each employee;

(b) The hours worked each day and each week by each employee; and

(c) Such other information as the commissioner requires.

(2) Such records shall be kept on file for at least one (1) year after entry. T hey shall be

open to the inspection and transcript of the commissioner or the commissioner's

authorized representative at any reasonable time, and every employer shall furnish

to the commissioner or the commissioner's authorized representative on demand a

sworn statement of them. The commissioner may require the statement to be upon

forms prescribed or approved by him or her.