Wisconsin Code § 104.09

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Each employer shall keep a record of the
names and addresses of all student learners and employees, the
hours of employment and wages of each, and such other records
pertaining to ability as the department requires, except that an
employer is not required to keep a record of the hours of employment of an individual who is exempt under ss. 103.023 and
104.01 (2) (b) 6. or of any other employee who is exempt under
rules promulgated by the department from the requirement under
s. 103.02 that an employee be paid overtime compensation, as defined in s. 103.025 (1) (c) , and who is not compensated on an
hourly rate basis.

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