Section 657B.390 - Employment records; inspection(1) All employers shall maintain payroll records, including account records that document employee contributions and expenses, and employment records that reflect the total hours worked by all employees and the amount of leave taken by employees under this chapter for the current calendar year and the three prior calendar years.(2) The Director of the Employment Department may inspect the payroll and employment records of employers for the purpose of administering this chapter. Employers must provide the director with all pertinent payroll and employment records upon request.(3) When an employment agency is acting as an employer, the requirements under subsections (1) and (2) of this section shall be the responsibility of the employment agency.