WVC 21 - 5 C- 5
§21-5C-5. Keeping of records.
Every employer subject to the provisions of this article
shall make or cause to be made, and shall keep and preserve at
his place of business for a period of two years, a written record
or records of the name and address of each of his employees as
herein defined, his rate of pay, hours of employment, payroll
deductions, and amount paid him for each pay period.