Current through Register Vol. 24-18, September 15, 2024
The commissioner requires every employer to keep true and
accurate business, financial, and employment records which are deemed necessary
for the effective administration of chapter 50.12 RCW.
(1)
Employment records. Every
employer shall with respect to each worker, make, keep, and preserve original
records containing all of the following information for four calendar years
following the calendar year in which employment occurred:
(a) The name of each worker;
(b) The Social Security number of each
worker;
(c) The beginning date of
employment for each worker and, if applicable, the separation date of
employment of each worker;
(d) The
basis upon which wages and/or remuneration are paid to each worker;
(e) The standard occupational classification
code or job title associated with the worker's job duties. An Indian tribe, as
defined in 26 U.S.C. §
3306, may elect to report the standard
occupational classifications or job titles of workers. If an Indian tribe
elects to report standard occupational classifications or job titles, it
retains the option to opt out of reporting at any time for any reason it deems
necessary;
(f) The location where
such services were performed;
(g) A
summary time record for each worker showing the calendar day or days of the
week work was performed and the actual number of hours worked each
day;
(h) The workers' total gross
pay period earnings;
(i) The
specific sums withheld from the earnings of each worker, and the purpose of
each sum withheld to equate to net pay; and
(j) The cause for any discharge where a
worker was separated from the job due to discharge; or the cause of any quit
where a worker quit the job if the cause for the quit is known.
(2)
Business, financial
records, and record retention. Every employer shall make, keep, and
preserve business and financial records containing the following information
for four calendar years following the calendar year in which employment
occurred:
(a) Payroll and accounting records,
including payroll ledgers, all check registers and canceled checks covering
both payroll and general disbursements, general and subsidiary ledgers,
disbursement and petty cash records, and profit and loss statements or
financial statements;
(b) Quarterly
and annual tax reports, including W-2, W-3, 1099, 1096, and FUTA (940)
forms;
(c) Quarterly reports to the
employment security department and the department of labor and
industries;
(d) For independent
contractors and subcontractors, business license numbers and registration
numbers and copies of contract agreements and invoices; and
(e) For years prior to 2009 for corporations
that did not voluntarily elect to cover corporate officers for unemployment
insurance, copies of written notifications to corporate officers that they were
ineligible for unemployment insurance benefits.
(3) Employers who pay their workers by check
are required to keep and preserve all check registers and bank statements.
Employers who pay their workers by cash are required to keep and preserve
records of these cash transactions which provide a detailed record of wages
paid to each worker.
(4) Penalties
for failure to keep and preserve records shall be determined under
RCW
50.12.070(3).
(5) For assistance with determining the
appropriate standard occupational codes for their workers' job titles,
employers can refer to the department's website or contact the employer call
center.
Statutory Authority:
RCW
50.12.010,
50.12.040. 10-23-064, §
192-310-050, filed 11/12/10, effective 12/13/10. Statutory Authority: Chapters
34.05 and 50.12 RCW. 00-01-164, § 192-310-050, filed 12/21/99, effective
1/21/00. Formerly WAC 192-12-050
(part).
