§ 516.18 Employees employed in industries "of a seasonal nature" who are partially exempt from overtime pay requirements pursuant to section 7 (c) of the Act.

(a) Items required. With respect to employees employed pursuant to the partial overtime pay exemption provided in section 7(c) of the Act and Part 526 of this chapter, employers shall maintain and preserve records containing all the information and data required by § 516.2, and shall record the daily as well as the weekly overtime compensation. The employer shall also note in the records the beginning and ending of each workweek during which the establishment operates under this exemption.

(b) Posting of notice of weeks taken under the exemption. (1) In addition every employer shall prepare a legible printed, typewritten, or handwritten (in ink) notice reading:

NOTICE-OVERTIME PAYMENT

This establishment has taken the workweek beginning and ending

as one of the

ex

(2) On the date when employees are paid for any pay period which includes any workweek or part thereof during which the establishment operates under the exemption provided under section 7(c) of the Act, the employer shall, after making appropriate notations in the blank spaces in the above form, either (i) prominently post and display that notice at the pay window or other place or places where the employees affected are being paid or (ii) otherwise notify each such employee, in writing, to the same effect.

§ 516.19 Employees engaged in indus

tries handling and processing perishable agricultural commodities who are partially exempt from overtime pay requirements pursuant to section 7(d) of the Act.

(a) Items required. With respect to employees employed pursuant to the partial overtime pay exemption provided

in section 7(d) of the Act and Part 526 of this chapter, employers shall maintain and preserve records containing all the information and data required by § 516.2, and shall record the daily as well as the weekly overtime compensation. The employer shall also note in the records the beginning and ending of each workweek during which the establishment operates under this exemption.

(b) Posting of notice of weeks taken under the exemption. (1) In addition, every such employer shall prepare a legible printed, typewritten or handwritten (in ink) notice reading:

NOTICE OVERTIME PAYMENTS

This establishment has taken the workweek beginning and ending

as one of the exempt workweeks permitted under section 7(d) of the Fair Labor Standards Act when overtime at not less than time and one-half the regular hourly rate need be paid only for any time worked over 10 hours a day or 48 hours a week.

This week completes the the permissible exempt workweeks. Date____

Signed

week of

(2) On the date when employees are paid for any pay period which includes any workweek or part thereof during which the establishment operates under the partial overtime exemption provided in section 7(d) of the Act, the employer shall, after making appropriate notations in the blank spaces in the above form, either (i) prominently post and display that notice at the pay window or other place or places where the employees affected are being paid or (ii) otherwise notify each such employee, in writing, to the same effect.

§ 516.20 Employees under certain collective bargaining agreements who are partially exempt from overtime pay requirements as provided in section 7(b) (1) or section 7(b) (2) of the Act.

(a) Items required. Every employer of employees who are employed:

(1) In pursuance of an agreement, made as a result of collective bargaining by representatives of employees certified as bona fide by the National Labor Relations Board, which provides that no employees shall be employed more than 1,040 hours during any period of 26 consecutive weeks as provided in section 7(b) (1) of the Act, or

39-103-75- -3

(2) In pursuance of an agreement, made as a result of collective bargaining by representatives of employees certified as bona fide by the National Labor Relations Board, which provides that the employee shall be employed not more than 2,240 hours during a specified period of 52 consecutive weeks and shall be guaranteed employment as provided in section 7(b) (2) of the Act,

shall maintain and preserve payroll or other records, with respect to each and every such employee, containing all the information and data required by § 516.2, and shall record daily as well as weekly overtime excess compensation.

(b) Submission of copy of agreement to the Administrator. The employer shall also keep copies of such collective bargaining agreement and such National Labor Relations Board certification as part of his records and, within 30 days after such collective bargaining agreement has been made, report and file a copy thereof with the Administrator, Wage and Hour Division, at Washington, D.C. 20210. Likewise, the employer shall keep a copy of each amendment or addition thereto and within 30 days after such amendment or addition has been agreed upon, shall report and file a copy thereof with the Administrator.

em

(c) Record of persons and periods employed under agreements. The ployer shall also make, keep, and preserve a record, either separately or as a part of the payroll:

(1) Listing each and every employee employed pursuant to each such collective bargaining agreement and each amendment and addition thereto.

(2) Indicating the period or periods during which the employee has been or is employed pursuant to an agreement under section 7(b) (1) or 7(b) (2) of the Act, and

(3) Showing the total hours worked during any period of 26 consecutive weeks, if the employee is employed in accordance with section 7(b)(1) of the Act, or during the specified period of 52 consecutive weeks, if employed in accordance with section 7(b) (2) of the Act. § 516.21

Bulk petroleum employees partially exempt from overtime pay requirements pursuant to section 7 (b) (3) of the Act.

Every employer operating under the partial exemption from the overtime pay requirements of section 7(a) of the Act, as provided in section 7(b) (3), shall

maintain and preserve records containing all the information and data required by § 516.2(a), and in addition shall record the daily as well as the weekly overtime compensation paid to the employees and the rate per hour and the total pay for any time worked between the 40th and 56th hour of the workweek.

§ 516.22 Employees of residential care establishments or bowling establishments partially exempt from overtime pay requirements pursuant to section 13(b)(8) of 13(b)(19) of the Act.

Every employer, with respect to each of his employees employed pursuant to the provisions of section 13(b) (8) of the Act providing a partial exemption from the overtime pay requirements for employees employed by a residential care establishment described therein, or employed pursuant to the provisions of section 13(b) (19) providing a partial exemption from the overtime requirements for employees of a bowling establishment, shall maintain and preserve the records prescribed in § 516.2(a), except that the record of the regular hourly rate of pay under § 516.2(a) (6) (i) shall be required only in any week when overtime is worked and overtime excess compensation is due under section 13(b) (8) or section 13(b) (19) of the Act, as the case may be.

§ 516.23 Hospital employees compensated for overtime work on the basis of a 14-day work period pursuant to section 7 (j) of the Act.

With respect to each employee compensated for overtime work on the basis of a work period of 14 consecutive days pursuant to an agreement or understanding under section 7(j) of the Act pertaining to hospital employees, employers shall maintain and preserve

(a) The records required by § 516.2 except subparagraphs (5) and (7) through (9) thereof, and in addition thereto:

(1) Time of day and day of week on which the employee's 14-day work period begins,

(2) Hours worked each workday and total hours worked each 14-day work period,

(3) Total straight-time wages paid for hours worked during the 14-day period,

(4) Total overtime excess compensation paid for hours worked in excess of 8 in a workday and 80 in the work period.

(b) A copy of the agreement or understanding with respect to using the 14-day period for overtime pay computations or, if such agreement or understanding is not in writing, a memorandum summarizing its terms and showing the date it was entered into and how long it remains in effect.

§ 516.24 Employees employed under section 7(f) "Belo" contracts.

Every employer shall maintain and preserve payroll or other records, with respect to each and every employee to whom both sections 6 and 7(f) of the Act apply, containing all the information and data required by § 516.2(a) except subparagraphs (8) and (9) and, in addition thereto, the following:

(a) Total weekly guaranteed earnings,

(b) Total weekly compensation in excess of weekly guaranty,

(c) A copy of the bona fide individual contract or the agreement made as a result of collective bargaining by representatives of employees, pursuant to which the employee is employed, or where such contract or agreement is not in writing a written memorandum summarizing its terms.

§ 516.25 Employees paid for overtime on the basis of "applicable" rates provided in sections 7(g) (1) and 7(g) (2) of the Act.

With respect to each and every employee compensated for overtime work in accordance with section 7(g) (1) or 7(g) (2) of the Act, employers shall maintain and preserve records containing all the information and data required by § 516.2(a) except subparagraphs (6) and (9) thereof and, in addition thereto, the following:

(a) (1) Each hourly or piece rate at which the employee is employed, (2) basis on which wages are paid, and (3) the amount and nature of each payment which, pursuant to section 7(e) of the Act, is excluded from the "regular rate,"

(b) The number of overtime hours worked in the workweek at each applicable hourly rate or the number of units of work performed in the workweek at each applicable piece rate during the overtime hours,

(c) Total weekly overtime excess compensation at each applicable rate; that is, the excess compensation for overtime

worked which amount is over and above all straight-time earnings or wages also earned during overtime worked,

(d) The date of the agreement or understanding to use this method of compensation and the period covered thereby. If the employee is part of a workforce or employed in or by an establishment all of whose workers have agreed to use this method of compensation a single notation of the date of the agreement or understanding and the period covered will suffice.

§ 516.26

Employees paid for overtime at premium rates computed on a "basic" rate authorized in accordance with section 7(g) (3) of the Act. With respect to each and every employee compensated for overtime hours at a "basic" rate which is substantially equivalent to the employee's average hourly earnings, as authorized in accordance with section 7(g) (3) of the Act and Part 548 of this chapter, employers shall maintain and preserve records containing all the information and data required by § 516.2 except paragraph (a) (6) thereof and, in addition thereto, the following:

(a) (1) The hourly rates, piece rates, or commission rates applicable to each type of work performed by the employee, (2) the computation establishing the basic rate at which the employee is compensated for overtime hours (if the employee is part of a workforce or employed in or by an establishment all of whose workers have agreed to accept this method of compensation, a single entry of this computation will suffice), (3) the amount and nature of each payment which, pursuant to section 7(e) of the Act, is excluded from the "regular rate."

(b) (1) Identity of representative period for computing the basic rate, (2) the period during which the established basic rate is to be used for computing overtime compensation, (3) information which establishes that there is no significant difference between the pertinent terms, conditions and circumstances of employment in the period selected for the computation of the basic rate and those in the period for which the basic rate is used for computing overtime compensation, which could affect the representative character of the period from which the basic rate is derived.

(c) A copy of the written agreement or, if there is no such agreement, a memorandum summarizing the terms of and showing the date and period covered by the oral agreement or understanding to use this method of computation. If the employee is one of a group, all of whom have agreed to use this method of computation, a single memorandum will suffice.

§ 516.27

"Board, lodging, or other facilities" under section 3 (m) of the Act. (a) In addition to keeping other records required by the regulations in this part, an employer who makes deductions from the wages of his employees for "board, lodging, or other facilities" (as these terms are used in sec. 3(m) of the Act) furnished to them by the employer or by an affiliated person, or who furnishes such "board, lodging, or other facilities" to his employees as an addition to wages, shall maintain and preserve records substantiating the cost of furnishing each class of facility except as noted in paragraph (c) of this section. Separate records of the cost of each item furnished to an employee need not be kept. The requirements may be met by keeping combined records of the costs incurred in furnishing each class of facilility, such as housing, fuel, or merchandise furnished through a company store or commissary. Thus, in the case of an employer who furnishes housing, separate cost records need not be kept for each house. The cost of maintenance and repairs for all the houses may be shown together. Original cost and depreciation records may be kept for groups of houses acquired at the same time. Costs incurred in furnishings similar or closely related facilities, moreover, may be shown in combined records. For example if joint costs are incurred in furnishing both housing and electricity and the records are not readily separable, the housing and electricity together may be treated as a "class" of facility for recordkeeping purposes. Merchandise furnished at a company store may be considered as a "class" of facility and the records may show the cost of the operation of the store as a whole, or records showing the cost of furnishing the different kinds of merchandise may be maintained separately. Where cost records are kept for a "class" of facility rather than for each individual article furnished to employees, the records must also show the gross income derived from

each such class of facility; e.g., gross rentals in the case of houses, total sales through the store or commissary, total receipts from sales of fuel, etc.

(1) Such records shall include itemized accounts showing the nature and amount of any expenditures entering into the computation of the reasonable cost, as defined in Part 531 of this chapter, and shall contain the data required to compute the amount of the depreciated investment in any assets allocable to the furnishing of the facilities, including the date of acquisition or construction, the original cost, the rate of depreciation and the total amount of accumulated depreciation on such assets. If the assets include merchandise held for sale to employees, the records should contain data from which the average net investment in inventory can be determined.

(2) No particular degree of itemization is prescribed. The amount of detail shown in these accounts should be consistent with good accounting practices, and should be sufficient to enable the Administrator or his representative to verify the nature of the expenditure and the amount by reference to the basic records which must be preserved pursuant to § 516.6(c) (3).

(b) If additions to or deductions from wages paid (1) so affect the total cash wages due in any workweek (even though the employee actually is paid semimonthly) as to result in the employee receiving less in cash than the applicable minimum hourly wage, or (2) if the employee works in excess of the applicable maximum hours standard and (i) any addition to the wages paid are a part of his wages, or (ii) any deductions made are claimed as allowable deductions under sec. 3(m) of the Act, the employer shall maintain records showing those additions to or deductions from wages paid on a workweek basis. (For legal deductions not claimed under sec. 3(m) and which need not be maintained on a workweek basis, see §§ 531.38 to 531.40 of this chapter.)

(c) The records specified in this § 516.27 are not required with respect to an employee in any workweek in which he is not subject to the overtime provisions of the Act and receives not less than the applicable statutory minimum wage in cash for all hours worked in that workweek. (The application of section 3(m) of the Act in nonovertime weeks is discussed in § 531.36 of this chapter.)

§ 516.28 Tipped employees.

(a) Supplementary to the provisions of any section of the regulations in this part pertaining to the records to be kept with respect to tipped employees, every employer shall also maintain and preserve payroll or other records containing the following additional information and data with respect to each tipped employee whose wages are determined under section 3 (m) of the Act:

(1) A symbol or letter placed on the pay records identifying each employee whose wage is determined in part by tips.

(2) Weekly or monthly amount reported by the employee, to the employer, of tips received (this may consist of reports made by the employees to the employer on IRS Form 4070).

(3) Amount by which the wages of each tipped employee have been deemed to be increased by tips as determined by the employer (not in excess of 50 percent of the applicable statutory minimum wage). The amount per hour which the employer takes as a tip credit shall be reported to the employee in writing each time it is changed from the amount per hour taken in the preceding week.

(4) Hours worked each workday in any occupation in which the employee does not receive tips, and total daily or weekly straight-time payment made by the employer for such hours.

(5) Hours worked each workday in occupations in which the employee receives tips, and total daily or weekly straight time earnings for such hours.

§ 516.29

Employees under more than one minimum hourly rate.

(a) Additional items required. An employer of any employees subject to different minimum wage rates of pay who elects to pay less than an amount arrived at by applying the highest applicable minimum rate for all hours worked in any workweek, shall, in addition to any employee information and data required to be kept with respect to them by any applicable section of the regulations in this part maintain and preserve payroll or other records containing the following information and data with respect to each of those employees:

(1) The minimum rate of pay required to be paid for each different type of employment in which each such employee was engaged during the workweek

(including, in Puerto Rico, the Virgin Islands, and American Samoa the applicable wage order rates),

(2) The basis on which wages are paid for each such different type of employment (such as "$2 each hour"; "$16 a day"; "$80 wk."; "2¢ per piece"; "$80 wk. plus 5 percent commission on sales over $800 wk."; etc.),

(3) The piece rate, if any, for each operation on each type of goods upon which the employee has worked under each such different applicable minimum rate of pay and the number of pieces worked upon at such piece rates (including, in Puerto Rico and the Virgin Islands, the lot number of each type of goods upon which the employee has worked),

(4) The total hours or fractions thereof worked that workweek by each such employee in employment covered by each such different applicable minimum rate, and

(5) The total wages due each such employee at straight time for the hours worked in each such different type of employment amounts including any earned in excess of the applicable minimum rate of pay.

(b) Records of workers whose work cannot be segregated. The provisions of paragraph (a) of this section shall not be construed to affect in any way the records to be kept, or compensation to be paid employees whose activities cannot be segregated and who are, therefore, not subject to different minimum rates of pay.

§ 516.30 Learners, apprentices, messengers, students, or handicapped workers employed under special certificates as provided in section 14 of the Act.

(a) Items required. With respect to persons employed as learners, apprentices, messengers or full-time students employed outside of their school hours in any retail or service establishment or handicapped workers at special minimum hourly rates under Special Certificates pursuant to section 14 of the Act, employers shall maintain and preserve records containing the same information and data required with respect to other employees employed in the same occupations.

(b) Segregation or designation on payroll and use of identifying symbol. In addition, each employer shall segregate on his payroll or pay records the names