N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 146-2.1 - Employer records

(a) Every employer shall establish, maintain and preserve for at least six years weekly payroll records which shall show for each employee:

(1) name and address;

(2) social security number or other employee identification number;

(3) occupational classification;

(4) the number of hours worked daily and weekly, including the time of arrival and departure for each employee working a split shift or spread of hours exceeding 10;

(5) regular and overtime hourly wage rates;

(6) the amount of gross wages;

(7) deductions from gross wages;

(8) the amount of net wages;

(9) tip credits, if any, claimed as part of the minimum wage;

(10) meal and lodging credits, if any, claimed as part of wages;

(11) money paid in cash; and

(12) student classification.

(b) The records should also indicate whether the employee has uniforms maintained by the employer.

(c) In addition, for each individual working in an executive, administrative or professional capacity, or as a staff counselor in a children's camp, an employer's records shall also show:

(1) name and address;

(2) social security number or other employee identification number;

(3) description of occupation; and

(4) for individuals permitted or suffered to work in an executive or administrative capacity, total wages, and the value of meal and lodging credits, if any, for each payroll period.

(d) For each individual for whom student status is claimed, a statement from the school which such individual attends indicating whether or not such individual:

(1) is a student whose course of instruction is one leading to a degree, diploma or certificate; or

(2) is completing residence requirements for a degree; and

(3) is required to obtain supervised and directed vocational experience to fulfill curriculum requirements.

(e) Employers, including those who maintain their records containing the information required by this section, section 146-2.2, section 146-2.17 and section 146-2.18 of this Subpart at a place outside of New York State, shall make such records or sworn certified copies thereof available at the place of employment upon request of the commissioner.

Notes

N.Y. Comp. Codes R. & Regs. Tit. 12 §§ 146-2.1

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff. 12/31/2016