Which of these is a key requirement of recordkeeping under FLSA?

Maintaining employee attendance records is indeed a key requirement under the Fair Labor Standards Act (FLSA). The FLSA mandates that employers maintain accurate and detailed records of hours worked by employees, especially those who are non-exempt and entitled to overtime pay. This means that tracking attendance directly correlates with ensuring compliance regarding minimum wage and overtime provisions, as employers need to know how many hours an employee has worked to properly calculate wages.

In contrast, while providing health insurance details, tracking employee performance reviews, and recording employee training sessions are important for overall human resource management and compliance, they are not explicitly required under the FLSA. The focus of the recordkeeping requirements under this act is primarily on hours worked and wages paid, making attendance records critical for this purpose.