Current through Register Vol. 46, No. 12, March 20, 2024
(a) Employers must maintain at all times the
records required by this rule and must produce the records when requested by
the chair pursuant to Workers' Compensation Law, section 141-a.
(b) Identity, organizational, and
occupational records. Every employer shall maintain documents reflecting its:
(1) Federal employer identification number
(FEIN) or a record of the social security number (SSN) if the employer does not
have a FEIN;
(2) business name,
including but not limited to certificate of assumed business name;
(3) business form, such as corporation,
limited liability company, or partnership;
(4) articles of incorporation or
organization, including any amendments to such articles, occupational licenses,
trade licenses or certifications; and
(5) a current list of the officers, partners
or principals of the business.
(c) Employment records. Every employer shall
maintain employment records pertaining to every person to whom the employer
paid or owes remuneration and who is an employee of the employer for the
performance of any work or service in connection with any employment under any
appointment or contract for hire or apprenticeship.
(1) the employment records required by this
subdivision shall indicate with regard to every such person:
(i) name of the person;
(ii) SSN, individual taxpayer identification
number (ITIN) or FEIN;
(iii) each
day, month, and year or pay period when the employer engaged the person in
employment;
(iv) a description of
general duties sufficient to allow classification for workers' compensation
premium purposes;
(v) amount of
remuneration paid or owed by the employer for work or service performed by the
person. Where remuneration is paid or owed on an hourly basis, the record shall
identify each pay period, the number of hours worked during each pay period,
the amount of remuneration paid or owed during each pay period and the date the
remuneration was paid. Where remuneration is an annual salary paid at regular
intervals, the record shall identify the interval of the pay period, such as
weekly, biweekly, semimonthly, monthly, the amount of remuneration paid or owed
each pay period, and the date the remuneration was paid. Where remuneration is
paid or owed on any basis other than hourly, the record shall specify the basis
for the remuneration, such as competitive bid, piece rate, or task, indicate
the day, month, and year, when remuneration was earned, the date the
remuneration was paid and the amount of remuneration paid or owed.
(2) In addition, every employer
shall maintain the following records for each such person:
(i) all checks or other records, including
records of cash payments, provided to the person for salary, wage, or earned
income;
(ii) the value of other
remuneration such as meals, tips, lodging or similar advantage
received;
(iii) annual wage or
earnings statements as required by the Federal government including, but not
limited to, all Form 1099 Miscellaneous Income and Form W-2 Wage and Tax
Statements issued to the person;
(iv) all written contracts or agreements
between the employer and the person that describe the terms of
employment;
(v) all employment
reports and quarterly combined withholding, wage reporting and unemployment
insurance quarterly combined tax returns and unemployment insurance
registration records with identifying unemployment insurance registration
numbers filed pursuant to the Labor Law and Tax Law.
(d) Tax records. Every employer
shall maintain all tax returns and forms, together with supporting records and
schedules, filed with the Internal Revenue Service, New York State Department
of Taxation and Finance and New York State Department of Labor.
(e) Account records. Every employer shall
maintain monthly, quarterly, or annual statements for all open or closed
business accounts established by the employer or on its behalf with any credit
card company or any financial institution, such as bank, savings bank, savings
and loan association, credit union, or trust company.
(f) Employers must maintain a record of
transactions, such as a general ledger, including both debits and credits. Such
record shall include all payments to employees and independent contractors, and
employers shall maintain a record of check and cash disbursements reflecting
such payments, as well as a copy of each cashier's check, bank check, and money
order reflecting such payments, indicating chronologically the disbursement
date, to whom the money was paid, the payment amount, and the
purpose.
(g) Employee leasing
company and temporary labor service records.
(1) Every employee leasing company licensed
under Labor Law, section 918, including a professional employer organization,
shall maintain:
(i) records that indicate the
FEIN of each client employer or SSN or ITIN if the client employer does not
have a FEIN;
(ii) the application
of each client employer and the contract between the employee leasing company
and each client employer whereby the employee leasing company assigned its
employees to a client employer; and
(iii) records that indicate the name, gross
pay, deductions from gross pay, net pay, and rate of pay for every employee
assigned to each client employer.
(2) Every temporary labor service shall
maintain records that identify the name, SSN or ITIN of each employee who the
temporary labor service provided to a client, and the payments to and the pay
period, type of service, and location of service performed by each such
employee. In addition, the temporary labor service shall maintain records of
payments that it received from the client.
(h) Invoices from contracted entities. Every
employer shall maintain all invoices received from an entity it contracts with
for work or service performed by such contracted entity for the employer and a
record of all payments to each contracted entity, including the date and type
of service, and location of service performed by each such contracted
entity.
(i) Workers' compensation
insurance and certificates of election to be exempt.
(1) Every employer shall maintain all
workers' compensation insurance policies obtained by the employer or on the
employer's behalf and all endorsements, declaration pages, certificates of
workers' compensation insurance, notices of cancellation, notices of
non-renewal, or notices of reinstatement of such policies.
(2) Every employer shall maintain all premium
audit documents provided by the workers' compensation carrier to the employer
and all premium self-audits, together with supporting documentation and
correspondence provided by the employer to its workers' compensation
carrier.
(3) Every contractor shall
retain evidence of workers' compensation insurance of every subcontractor
required to maintain such insurance.
(j) Contracts. Each employer shall maintain
all completely executed written contracts between it and a general contractor,
subcontractor, independent contractor, building or premises owner, or employee
leasing company licensed under Labor Law, section 918, which specify the terms
of reimbursement and performance of any work or service.
(k) Records retention. An employer shall
maintain the records specified in this Part for the current calendar year and
for the preceding three calendar years, in original form. A legible copy of the
original record is an acceptable substitute for the original.
(l) Records location. An employer shall make
the records specified in this section available at a location specified by the
chair or his designee within New York State upon demand by the chair or his
designee.
(m) Notwithstanding any
provision of this section, employers shall abide by additional recordkeeping
requirements set by any other New York State or local law, rule, or
regulation.
(n) Notwithstanding
subdivisions (b) through (k) of this section, employers of domestics shall be
required to maintain only a record of the number of domestics employed by the
employer at any time.
