According to the Labor Standards Act, how long must an employer keep a worker payroll roster?

Under the Fair Labor Standards Act (FLSA), employers are required to maintain payroll records for at least three years, which includes information such as hours worked and wages paid to employees. However, for more comprehensive record-keeping that includes additional documentation related to employee compensation, such as agreements or contracts, the recommended retention period is five years. This ensures that the employer is compliant with federal regulations and is prepared in the event of an audit or inquiry regarding payroll practices.

The other options might suggest longer retention periods, which are not mandated by the FLSA specifically. Therefore, the five-year duration aligns best with the standards for maintaining accurate and accessible payroll records to mitigate potential legal or financial issues.