Ariz. Admin. Code § R6-3-1702 - Maintenance and Inspection of Records
A. Each employing unit, as defined in A.R.S.
§
23-614,
including any employing unit which considers that it is not an employer subject
to the Act or that services performed for it constitute exempt employment or do
not constitute employment, shall establish and preserve true and accurate
records of all disbursements made in cash, by check, or in any other medium.
Such records shall contain the date of disbursement, the amount, or a clear
identity of the form of remuneration if in any medium other than cash, the name
of the payee and the purpose for the disbursement. Examples of records which
shall be made available for audit, inspection or copying, as provided by
subsections (C) and (E) of this regulation, include, but are not limited to,
the following:
1. Check stubs and cancelled
checks for all payments.
2. Cash
receipts and disbursement records.
3. Payroll journal.
4. Purchase journal.
5. General journal.
6. General ledger.
7. Payroll tax reports for all federal and
state agencies.
8. Individual
earnings records.
B.
Each employing unit shall establish and preserve records with respect to
services performed for it which shall contain the following:
1. For each pay period:
a. The beginning and ending dates of such
period.
b. The total amount of
remuneration whether in cash, by check or in any other medium paid in such pay
period and the date of such payment.
c. The dates in each calendar week on which
there were the largest number of workers in employment and the number of such
workers.
2. For each
worker:
a. Full name.
b. Social Security account number.
c. Date on which the individual was hired,
rehired, or returned to work after temporary layoff.
d. Date of and reason for separation from
work.
e. Amount of remuneration
whether in cash, by check, or in any other medium paid in each calendar
quarter.
f. The place in which the
services are performed. For the purpose of this record, the place where the
services are performed shall be reported as the city or town in which the
services are performed in Arizona, or the county in which the services are
performed in Arizona, if outside such a city. If the services are performed in
more than one such city, town, or county in Arizona, the place where the
services are performed shall be reported as the city, town, or county in
Arizona in which the base of operation is located. If the services are
performed both within and without Arizona, the place where the services are
performed shall be reported as the city, town, or county in Arizona in which
the base of operations is located; or if the base of operations is not located
in Arizona, as the city, town, or county in Arizona from which the services are
directed or controlled; or if the place from which the services are directed or
controlled is also outside Arizona, as the city, town, or county in Arizona
where the individual resides.
g.
The remuneration paid for each period showing separately:
i. Money wages, excluding special
payments.
ii. Reasonable cash
value, as determined by the Department, of the remuneration paid by the
employing unit in any medium other than cash, but in no event shall such
determined value be in an amount less than that provided by Department
regulation where so provided, excluding special payments in a medium other than
cash.
iii. Special payments which
are not due on any pay day, including annual bonuses, gifts, and prizes. Value
of special payments other than cash shall be determined as set forth in (ii)
above.
3. In
order for a determination of an employer's liability to be made, the employer's
records are required to contain the information required in subparagraph
(B)(1)(c) of this regulation. If the employer's records do not contain this
information, it shall be presumed that all of the individuals performing
services in the pay period performed services for some portion of the same day
which is the day in which the largest number of individuals performed services
in each week of the pay period.
C. The records required to be preserved in
subsections (A) and (B) of this regulation shall be preserved for a period of
not less than 4 full calendar years. Such records together with all other
business records which, as determined by the Department, are reasonably
necessary to verify the entries in such records or for a proper determination
of coverage or tax liability or benefit eligibility shall be made available for
audit, inspection or copying by the Department at any reasonable time and as
often as may be necessary.
D. An
employing unit shall no longer be required to preserve the records specified in
subsections (A) and (B) with regard to all or certain individuals, services and
remuneration after being notified in writing by the Department that those
records are no longer required. Such notice from the Department shall be given
only after the Department determines that the individuals, services and
remuneration are not subject to the Act.
E. Any employing unit that does not maintain
records in this state that contain the information prescribed in this
regulation pertaining to services performed for it in this state shall, upon
the request of a representative of the Department, make such information
available to the Department at a location specified by the Department without
reasonable delay.
Notes
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