Code of Maine Rules
12 - DEPARTMENT OF LABOR
172 - MAINE UNEMPLOYMENT INSURANCE COMMISSION
Chapter 2 - EMPLOYER NOTICES, RECORDS, CONTRIBUTION AND REIMBURSEMENT PAYMENTS AND REPORTS
Section 172-2-2 - Records
Universal Citation: 12 ME Code Rules § 172-2-2
Current through 2024-52, December 25, 2024
A. Each employing unit shall preserve existing records (which indicate date hereinafter set forth) with respect to employment performed in its service and shall establish, maintain and preserve records that show the information hereinafter set forth with respect to workers in employment on and after the effective date of this rule:
1. For each pay period:
a. The beginning and ending dates of such
periods,
b. The total wages paid
for employment in such pay period,
c. The week during which, on any part of a
day, there were one (1) or more workers in employment.
2. For each worker: his or her given name,
middle name or initial, surname and Social Security Number, wages, salary and
basis of pay during period, and period of employment.
3. Special payments of any kind, including
but not limited to annual bonuses, gifts, prizes, and other awards, should show
separately:
a. Money payments,
b. Reasonable cash value of other
remuneration,
c. The nature of such
payments,
d. The calendar quarter
during which such services were performed.
4. Each employer shall keep payroll records
that provide information for each of its workers including but not limited to
the following:
a. Wages earned
weekly,
b. Wages earned
quarterly,
c. Whether any week was,
in fact, a week of less than full-time work,
d. Time lost, if any, by each worker due to
his or her unavailability for work.
B. The records required by this section shall be maintained for a period of at least four (4) years after the calendar year for which the contributions to which they relate become due, or the date upon which the contributions were paid, whichever is the later.
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