For employees who are non-exempt salaried and work a regular 40 hours each week, do we need to track their time?

Yes. The DOL requires time tracking on all non-exempt employees. Since the non-exempt classification protects the worker for minimum wage and overtime payments, we need to be able to prove that the wages paid include overtime.

Here is a link to verify this information: https://www.dol.gov/whd/regs/compliance/whdfs21.htm This is a federal law link. You will also need to consult your state law to see which is more strict on the employer to be in full compliance. Hope this helps!