RELATES TO:
KRS 337.275,
337.285
NECESSITY, FUNCTION, AND CONFORMITY:
KRS
337.320 requires employers to keep records of
hours of work and wages paid to employees subject to the provisions of KRS
Chapter 337 for at least one (1) year after date of entry and authorizes the
commissioner determine what information is required. This administrative
regulation establishes recordkeeping requirements for employers subject to KRS
Chapter 337.
Section 1. Definition.
"Workday" means any consecutive twenty-four (24) hours.
Section 2. Each employer shall keep the
records required by this administrative regulation safe and accessible at the
place or places of employment, or at one (1) or more established central
recordkeeping offices where the records shall be maintained. If the records are
maintained at a central recordkeeping office, other than in the place or places
of employment, the records shall be made available within seventy-two (72)
hours following notice from the commissioner or the commissioner's authorized
representative.
Section 3. Each
employer shall maintain and preserve payroll or other records containing the
following information and data for employees subject to KRS Chapter 337:
(1) Name in full, and on the same record, the
employee's identifying symbol or number if used in place of name on any time,
work, or payroll records;
(2)
Social Security number;
(3) Home
address, including zip code;
(4)
Date of birth, if under eighteen (18);
(5) Gender and occupation in which
employed;
(6) Time of day and day
of week on which the employee's workweek begins.
(a) Except as established in paragraph (b) of
this subsection, if the employee is part of a work force or employed in or by
an employer all of whose workers have a workweek beginning at the same time on
the same day, a single notation of the time of the day and beginning day of the
workweek for the whole work force shall suffice.
(b) If an employee or group of employees has
a workweek beginning and ending at a different time, a separate notation shall
be kept for that employee or group of employees;
(7) Hours worked each workday and each
workweek;
(8) Regular rate of pay
and total straight-time earnings or wages for all hours worked during the
workweek;
(9) Total overtime
compensation for the workweek;
(10)
Total additions to or deductions from wages paid each pay period. Each employer
making additions to or deductions from wages shall also maintain, in individual
employee accounts, a record of the dates, amounts, and nature of the items that
comprise the total addition and deductions; and
(11) Total wages paid each pay period and
date of payment.
Section
4. Employers who make retroactive payment of wages or compensation
due under
KRS 337.275 and
337.285
shall:
(1) Prepare a report of each payment
showing the amount of payment to each employee, the period covered by the
payment, and the date of payment;
(2) File the original report, which shall
evidence payment by the employer and receipt by the employee, with the
commissioner or the commissioner's authorized representative within ten (10)
days after payment is made;
(3)
Deliver a copy of the report to the employee; and
(4) Preserve a copy of the report as part of
the employee's records for at least one (1) year after date of entry.
