Which of the following information must be included in employee records?

The correct answer centers on the necessity of including the last date of employment in employee records. This information is critical for maintaining accurate personnel files and is often required for various administrative and legal purposes. Knowing the last date of employment helps organizations track employee tenure, calculate benefits, and support any necessary reporting, especially for regulatory compliance and auditing processes.

While performance reviews can be valuable for evaluating an employee's growth and contributions, they may not be universally required in all employee records. Similarly, letters of recommendation and insurance information, while important in certain contexts, do not necessarily belong in the core employee records maintained by a company. Each of these may provide useful insights but are not as essential for the fundamental documentation of employment status as the last date of employment. Having timely and accurate employment dates ensures clarity in employment history and aids in effective human resource management.