Current through Register Vol. 41, No. 3, September 23, 2024
A. Each
employing unit as defined under § 60.2-211 of the Code of Virginia, having
services performed for it by one or more individuals in its employ, shall
maintain records reasonably protected against damage or loss as hereinafter
indicated and shall preserve such records. These records shall include for each
worker:
1. A full legal name;
2. A social security account
number;
3. The state in which his
services are performed; and if any of such services are performed outside the
Commonwealth of Virginia not incidental to the services within the Commonwealth
of Virginia, his base of operations with respect to such services (or if there
is no base of operations then the place from which such services are directed
or controlled) and his residence (by state). Where the services are performed
outside the United States, the country in which performed;
4. The date of hire, rehire, or return to
work after temporary lay off;
5.
The date when work ceased and the reason for such cessation;
6. Scheduled hours (except for workers
without a fixed schedule of hours, such as those working outside their
employer's establishment in such a manner that the employer has no record or
definite knowledge of their working hours);
7.
a. Wages
earned in any week by a partially employed individual as such individual is
defined in 16VAC5-10-10;
b. Whether
any week was in fact a week of less than full-time work;
c. Time lost, if any, by each such worker,
and the reason therefor;
8. Total wages in each pay period, and the
total wages payable for all pay periods ending in each quarter, showing
separately (i) money wages, including tips and dismissal or severance pay, and
(ii) the cash value of other remuneration;
9. Any special payments for service other
than those rendered exclusively in a given quarter, such as annual bonuses,
gifts, prizes, etc., showing separately (i) money payments, (ii) other
remuneration, and (iii) nature of said payments;
10. Amounts paid each worker as advancement,
allowance or reimbursement for traveling or other business expenses, dates of
payment, and the amounts of expenditures actually incurred and accounted for by
such worker;
11. Location in which
the worker's services are performed within or outside of the United States and
dates such services are performed outside of the United States. For the
purposes of this subdivision, "United States" includes the Commonwealth of
Virginia, including land and premises located therein, owned, held or possessed
by the United States, the states of the United States of America, the District
of Columbia, the Commonwealth of Puerto Rico, and the U.S. Virgin
Islands.
B. Employers
shall provide the commission upon request all payroll records, federal W2 and
1099 forms, federal and state employment and income tax returns, and any other
records that would be relevant to ensuring that wages had been accurately
reported and taxes or refunds correctly computed and paid. Records required by
this chapter to be maintained by employing units under the Act shall be
preserved for four years from the date of payment of the tax based thereon and
shall be subject to examination and audit by the commission.
C. If such records are not maintained, there
shall be a presumption in favor of the party making an allegation, and the
burden of overcoming such presumption shall rest upon the party failing to
maintain the required records.
Statutory Authority: § 60.2-111 of the Code of
Virginia.
