Current through Register Vol. 54, No. 44, November 2, 2024
(a)
Content of records. Each employer, whether or not liable for
the payment of contributions, shall keep clear, accurate and complete
employment and payroll records. The records must contain the following
information on each worker, including workers whom the employer considers to be
independent contractors, workers whom the employer considers not "employees"
under the law, and workers covered by an arrangement described in section
4(j)(2.1) of the law (43 P. S. §
753(j)(2.1)):
(1) Social security account number.
(2) Full name.
(3) Wage rate (hourly, daily or piece rate,
weekly, monthly or annual salary).
(4) Total remuneration paid for each pay
period by type of payment (cash and fair market value of noncash
remuneration).
(5) Traveling or
other business expenses actually incurred and accounted for, and the dates such
expenses were incurred and were paid by the employer.
(6) Place of employment.
(7) All scheduled hours and hours
worked.
(8) Daily attendance
record, showing the dates on which the worker actually worked, and time lost
due to reasons other than lack of work.
(9) If separated, the date and the reasons
for separation.
(10) Number of
credit weeks.
(11) Documentation of
payments made to the worker, including bank statements, cancelled checks,
copies of cancelled checks, check stubs, and electronic funds transfer
records.
(12) If the worker is
covered by an arrangement described in section 4(j)(2.1) of the law, the
contract between the employer and the other party to the arrangement.
(13) Any contract between the employer and
the worker.
(14) If the employer
considers the worker to be an independent contractor or otherwise not an
"employee" under the law, all records, documentation and evidence supporting
that position.
(15) Federal and
State tax returns for the periods when the worker was employed.
(b)
Location, retention
and inspection of records.
(1) The
employment and payroll records required under subsection (a) shall be retained
either at the place of employment or at an established central recordkeeping
office for at least 4 years after contributions relating to the records have
been paid.
(2) Daily attendance
records need not be retained for more than 2 years.
(3) The Department's authorized
representatives may inspect, transcribe or photocopy all employment and payroll
records required under subsection (a) and all other business records,
including, without limitation, cash books, journals, ledgers and corporate
minutes at any reasonable time and as often as may be deemed necessary. The
employer or entity in possession of the records shall keep the records in a
condition that the information required may readily be obtained by
representatives of the Department.
(c)
Scope. For purposes of
this section, the term "employer" includes any person for whom services are
performed by an individual for remuneration.
