Date: May 24, 2010
The data gathered for, and preliminary and final reports resulting from, self-audits and admissions made to third parties outside the scope of the attorney client relationship are subject to discovery and provide a quick and easy means of establishing liability, willful misconduct, and the amount of back pay owed to covered workers. For that reason, employers would be ill-advised to engage in self-audits.
 The general statute of limitations for FLSA overtime and minimum wage violations is two years, except that the limitations period may be extended to 3 years in the case of willful violations. In general, courts require proof that an employer ignored a prior WHD determination with respect to the treatment of a particular employee or class of employees in order to make the employer liable for 3 years' back pay.
 Some states have adopted little FLSA statutes that provide more generous liquidated damage schemes. For example, the Maryland Wage and Hour Act provides for the payment of treble the back pay liability with respect to persons employed in Maryland in the event of suit to collect unpaid minimum wages and overtime. For that reason, many plaintiffs' lawyers file suit in state courts seeking recovery only under the state statute.