South Dakota Administrative Rules
Title 47 - Department of Labor And Regulation
Article 47:06 - Reemployment assistance
Chapter 47:06:02 - Employer's contributions and accounts
Section 47:06:02:01 - Content of employer records

Universal Citation: SD Admin Rules 47:06:02:01

Current through Register Vol. 51, page 43, September 23, 2024

Each employer shall maintain a payroll record which shows the following:

(1) Each employee's name and social security account number;

(2) The point at which services were performed by the employee;

(3) The number of hours employed in each week and the wages paid for the week;

(4) The date each employee was hired, rehired, or returned to work after a temporary layoff;

(5) Time lost, if any, by each employee due to unavailability for work;

(6) The date each employee was separated from employment and the reason for the separation;

(7) The hours worked and the wages received for services in exempt employment such as agricultural labor;

(8) The total wages paid to each employee during each calendar quarter, showing the following:

(a) Money wages;

(b) The cash value of other remuneration, including gratuities and tips;

(c) Deductions from wages for expenses incurred by each employee.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.

Disclaimer: These regulations may not be the most recent version. South Dakota may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
This site is protected by reCAPTCHA and the Google Privacy Policy and Terms of Service apply.