Current through Register Vol. 18, September 20, 2024
(1) Employers must
keep employment and payroll records for each employee for five years.
(2) For each pay period, those
records must show:
(a) the beginning and
ending dates;
(b) the total wages
for employment in such pay period; and
(c) the number and date of weeks in which
there were one or more employees.
(3) For each employee, those records must
show:
(a) the employee's full name;
(b) the employee's social security
number;
(c) the employee's wages
for each pay period, showing separately:
(i)
money wages payable including special payments or constructive payment of
wages;
(ii) reasonable cash value
of remuneration by the employer in any medium other than cash;
(iii) estimated or actual amount of
gratuities received from persons other than employer; and
(iv) special payments of any kind, including
annual bonuses, gifts, prizes, etc.;
(d) the date(s) the employee was hired,
rehired, or returned to employment after a temporary layoff;
(e) the date(s) employment was terminated by
layoff, quit, discharge, or death;
(f) the cause of any termination;
(g) the method of compensation, by specifying
whether the employee is paid:
(i) a
salary;
(ii) a commission;
(iii) on an hourly
basis;
(iv) on a by-piece basis or
other variable rate basis; or
(v)
if on a fixed daily basis, the employee's daily rate and the customarily
scheduled days per week prevailing in the establishment for the employee's
occupation; and
(h)
documents supporting employee expense reimbursements.
(4) Employers must keep evidence of business
ownership including, but not limited to, limited liability company and
partnership agreements, share certificates, and documents issued or
acknowledgments by the Secretary of State.
(5) The department is authorized to examine
any and all records necessary for the administration of the unemployment
insurance laws, Title 39, chapter 51, MCA. These records include, but are not
limited to:
(a) payroll records;
(b) disbursement records;
(c) tax returns;
(d) personnel records;
(e) minutes of meetings;
(f) loan documentation; and
(g) any other records which might be
necessary to determine claimant eligibility and employer liability.
AUTH:
39-51-301,
39-51-302, MCA; IMP:
39-51-603,
MCA
