Which of the following is a requirement for employers under the FLSA?

Maintaining accurate record-keeping of hours and wages is a fundamental requirement under the Fair Labor Standards Act (FLSA). The FLSA mandates that employers keep precise records of employee work hours and wages to ensure compliance with minimum wage and overtime pay laws. This requirement is crucial for protecting workers' rights and ensuring they are compensated fairly for their labor.

Accurate record-keeping allows for transparency in the payment process and helps to prevent potential disputes regarding wage amounts and hours worked. By documenting time and pay accurately, employers can demonstrate their compliance with the FLSA, ensuring that employees are not working unpaid overtime and that their wages meet or exceed the federally mandated minimum wage.

The other options presented do not reflect requirements under the FLSA. For instance, offering job security or providing retirement benefits are not mandated by the FLSA, as this legislation focuses primarily on wage-related issues. Similarly, conducting annual performance reviews is more of a best practice in employee management rather than a legal obligation under the FLSA. Therefore, the regulatory emphasis on accurate record-keeping underscores its importance in promoting fair labor standards.