Hawaii Administrative Rules
Title 12 - DEPARTMENT OF LABOR AND INDUSTRIAL RELATIONS
Chapter 5 - HAWAII EMPLOYMENT SECURITY LAW
Subchapter 1 - ADMINISTRATION AND ENFORCEMENT
Section 12-5-13 - Records

Universal Citation: HI Admin Rules 12-5-13

Current through August, 2024

(a) Each employing unit having employment performed for it shall maintain records as indicated in this section.

(1) For each worker, unless the department has ruled that the worker's services do not constitute employment:
(A) Name;

(B) Social security account number;

(C) Type of work performed;

(D) Place in which the worker's services are performed and, if services are performed outside the State, place of the worker's residence;

(E) Date on which the worker was hired, rehired, or returned to work after temporary lay-off, last day worked, and date separated from work, and reason therefor;

(F) Rate of pay, remuneration paid the worker for services, and dates of payment, showing separately:
(i) Cash remuneration, including and specifying such special payments as bonuses and gifts;

(ii) Reasonable cash value of remuneration in any medium other than cash; and

(iii) Amount of gratuities or tips accounted for by the worker to the employer;

(G) Amounts paid the worker as allowances or reimbursement for traveling or other business expenses, date of payment, and the amounts of such expenditures actually incurred and accounted for by the worker; and

(H) With respect to pay periods in which the worker performs services in both subject employment and non-subject work, the hours spent and wages earned in each, shown separately.

(2) Generally:
(A) Beginning and ending dates of each pay period; and

(B) Total amount of remuneration paid in any quarter with respect to employment, showing separately the portion of such remuneration on which contributions are payable.

(b) The records required by this section shall be preserved for a period of not less than five years after the calendar year in which the remuneration to which they relate was earned.

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