Each employing unit shall maintain such records as is
hereinafter required and shall preserve such records for a period of not less
than four (4) years after the calendar year in which the remuneration with
respect to such services was paid or if not paid, was due. For each individual
engaged in employment the following information shall be maintained by the
employing unit:
(a) Name;
(b) Social Security Number;
(c) State or states in which the services are
performed; and if any of such services are performed outside this state and are
not incidental to the service within the state, the employee's base of
operations (or if there is no base of operations, then the place from which
such services are directed or controlled) and the employee's residence (by
state);
(d) Date on which the
individual was hired, rehired or returned to work after temporary layoff, and
date separated from work and reason therefor;
(e) Remuneration paid for services and date
of payment, showing separately:
1. Cash
remuneration, including special payments (such as bonuses, gifts,
etc.);
2. Remuneration in any
medium other than cash (determined in accordance with the rules or regulations
prescribed by the Commissioner), including special payments (such as bonuses,
gifts, etc.).
(f)
Amounts paid the individual as allowance of reimbursement for traveling or
other business expenses, dates of payment, amounts of payment, and amounts of
such expenditures actually incurred and accounted for by the
individual;
(g) With respect to any
period for which the individual is paid:
1. At
a fixed rate of pay per week or longer period;
2. On a fixed daily basis, the daily
rate;
3. On a fixed hourly basis,
the hourly rate;
4. On a piece-rate
or other variable-pay basis, the method by which the remuneration is
computed.
(h) With
respect to pay periods in which the individual performs services in both
covered and exempt employment:
1. Hours spent
in covered employment;
2. Hours
spent in exempt employment.
(i) Beginning and ending dates of each pay
period;
(j) Total amount of
remuneration paid in each quarter for services;
(k) Records shall be maintained by each
employing unit in such form as to make it possible to determine from an
inspection thereof with respect to any worker:
1. Earnings by pay-period weeks, if paid on a
weekly basis, or if not so paid, then by calendar weeks or by other seven (7)
consecutive day periods;
2. Weeks
of less than full-time work;
3.
Time lost due to the individual's unavailability for work.
