Current through Vol. 24-16, September 15, 2024
Rule 115.
(1) Each
employing unit having employment performed for it shall establish, maintain,
and preserve such records for a period of not less than 6 years after the
calendar year in which the remuneration to which they relate was paid or, if
not paid, was due. Such records shall show all of the following for each
worker:
(a) Name.
(b) Social security account number.
(c) Beginning and ending dates of each pay
period.
(d) With respect to pay
periods in which he performs services:
(i)
Hours spent performing covered services.
(ii) Hours spent performing excluded
services.
(e) Total
amount of remuneration for employment paid in any quarter.
(f) Total amount of wages, as defined in
section 44(2) of the act, paid in any quarter.
(g) Dates on which he was hired, rehired, or
returned to work after a temporary layoff, and dates separated from work and
reason therefor.
(h) Remuneration
paid for services and dates of payment, showing separately:
(i) Cash remuneration, including special
payments, such as bonuses and gifts.
(ii) Reasonable cash value of remuneration in
any medium other than cash, determined pursuant to the applicable rules of the
commission, including special payments, such as bonuses and gifts.
(i) Amounts paid him as allowances
or reimbursement for traveling or other business expenses and dates of
payment.
(j) The place of his
employment. For the purpose of this record, the place of employment shall be
recorded as the city or township and county in which he performs his work. The
place of employment of a worker who does not perform the majority of his work
in any 1 city or township shall be recorded as the city or township and county
of Michigan in which he has his base of operations; or, if he has no base of
operation in Michigan, as the city or township and county in Michigan from
which his service is directed or controlled; or, if the place from which his
service is directed or controlled is also outside Michigan, as the city or
township and county within Michigan in which he has his residence.
(2) Records shall be maintained by
employing units in such form as to make it possible to determine all of the
following from an inspection thereof with respect to any worker:
(a) Earnings by calendar weeks.
(b) Weeks of less than full-time
work.
(c) Time lost due to reasons
other than lack of work.
(d)
Calendar days worked.
(3) Multicounty employers and, as defined by
the commission, multi-industry employers within a county shall, upon request
from the commission, maintain wage and employment information for each
location.
