8 CSR 10-4.020 - Records and Reports
PURPOSE: This rule prescribes the records which employers are required to maintain and specifies as to the information contained and availability of those records. This rule implements section 288.130, RSMo. This rule was previously known as regulation no. 9.
(1) Each employing unit shall maintain
payroll records for each worker which shall show-
(A) The worker's name and Social Security
account number;
(B) The date on
which s/he was hired, rehired or returned to work after temporary layoff, and
the date, if any, when his/her name was removed from the payroll;
(C) Each day the worker performed services;
provided, however, any employing unit may maintain records only of each week in
which the worker performed services, if it is admitted by the employing unit
that for all purposes of the Employment Security Law there was one (1) day in
the week on which all workers appearing on the weekly record performed some
services;
(D) The place where the
work was done; and
(E) The date of
the beginning and ending of each payroll period.
(2) The payroll records also shall record the
wages paid each worker for each pay period by showing separately-
(A) Money wages;
(B) The cash value of all remuneration paid
in any medium other than cash;
(C)
Gratuities, including tips, received from persons other than the employing unit
if reported to the employing unit; and
(D) Any special payments for services other
than those rendered exclusively in a given pay period, such as annual bonuses,
gifts, prizes, and the like, showing separate-ly-money payments; other
remuneration; the nature of those payments; and the period during which the
services were performed for which the special payments were made.
(3) A notation shall be made of
the hours in each pay period during which any services were performed by each
worker which do not constitute employment covered by the law and the nature of
those services.
(4) The records
required to be maintained by this rule shall be preserved for a period of at
least three (3) complete years. This means that for audit and inspection by the
division there shall be available three (3) complete years' records in addition
to a current incomplete year's records.
(5) Each employing unit shall notify the
division in writing whenever it becomes liable to pay contributions as an
employer. Such notification shall be filed with the division within thirty (30)
days from the date the employing unit becomes liable to pay contributions as an
employer.
(6) An employer shall
notify the division upon acquisition of all or part of another business entity.
Such notification shall be filed with the division within thirty (30) days from
the date of the acquisition.
Notes
*Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971, 1995.
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