Section R20-5-1210. General Recordkeeping Requirements

A.      Payroll records required to be kept under the Act include:

1.        All time and earning cards or sheets on which are entered the daily starting and stopping time of individual employ- ees, or of separate work forces, or the amounts of work accomplished by individual employees on a  daily, weekly, or pay period basis (for example, units produced) when those amounts determine in whole or in part the pay period wages of those employees;

2.        From their last effective date, all wage-rate tables or schedules of the employer that provide the piece rates or other rates used in computing wages; and

3.        Records of additions to or deductions from wages paid and records that support or corroborate the additions or deductions.

B.       Except as otherwise provided in this Section, every employer shall maintain and preserve payroll or other records containing the following information and data with respect to each employee to whom the Act applies:

1.        Name in full, and on the same record, the employee’s identifying symbol or number if it is used in place of the employee’s name on any time, work, or payroll record;

2.        Home address, including zip code;

3.        Date of birth, if under 19;

4.        Occupation in which employed;

5.        Time of day and day of week on which the employee’s workweek begins. If the employee is part of a workforce or employed in or by an establishment all of whose work- ers have a workweek beginning at the same time on the same day, then a single notation of the time of the day and beginning day of the workweek for the whole workforce or establishment is permitted;

6.        Regular hourly rate of pay for any workweek and an explanation of the basis of pay by indicating the monetary amount paid on a per hour, per day, per week, per piece, commission on sales, or other basis, including the amount and nature of each payment;

7.        Hours worked each workday and total hours worked each workweek;

8.        Total daily or weekly straight-time wages due for hours worked during the workday or workweek, exclusive of premium overtime compensation;

9.        Total premium pay for overtime hours and an explanation of how the premium pay was calculated exclusive of straight-time wages for overtime hours recorded under subsection (B)(8) of this Section;

10.     Total additions to or deductions from wages paid each pay period including employee purchase orders or wage assignments, including, for individual employee records, the dates, amounts, and nature of the items that make up the total additions and deductions;

11.     Total wages paid each pay period; and

12.     Date of payment and the pay period covered by payment.

C.      For an employee who is compensated on a salary basis at a rate that exceeds the minimum wage required under the Act and who, under 29 CFR 541, is an exempt bona fide executive, administrative, or professional employee, including an employee employed in the capacity of academic administra- tive personnel or teachers in elementary or secondary schools, or in outside sales, an employer shall maintain and preserve:

1.        Records containing the information and data required under subsections (B)(1) through (B)(5), (B)(11) and (B)(12) of this Section; and

2.        Records containing the basis on which wages are paid in sufficient detail to permit a determination or calculation of whether the salary received exceeds the minimum wage required under the Act, including a record of the hours upon which payment of the salary is based, whether full time or part time.

D.      With respect to employees working on fixed schedules, an employer may maintain records showing instead of the hours worked each day and each workweek as required under this Section, the schedule of daily and weekly hours the employee normally works, provided:

1.        In weeks in which an employee adheres to this schedule, the employer indicates by check mark, statement, or other method, that the employee actually worked the hours; and

2.        In weeks in which more or fewer than the scheduled hours are worked, the employer records the number of hours actually worked each day and each week.

E.       With respect to an employee that customarily and regularly receives tips, the employer shall ensure that the records required under this Article include the following information:

1.        A symbol, letter, or other notation placed on the pay records identifying each employee whose wage is deter- mined in part by tips;

2.        Amount of tips the employee reports to the employer;

3.        The hourly wage of each tipped employee after taking into consideration the employee’s tips;

4.        Hours worked each workday in any occupation in which the employee does not receive tips, and total daily or week straight-time payment made by the employer for the hours;

5.        Hours worked each workday in occupations in which the employee receives tips and total daily or weekly straight- time wages for the hours; and

6.        Copy of the notice required under R20-5-1207(C).

F.       An employer who makes retroactive payment of wages, volun- tarily or involuntarily, shall record on the pay records, the amount of the payment to each employee, the period covered by the payment, and the date of payment.

Historical Note

New Section made by emergency rulemaking at 13

A.A.R. 473, effective January 25, 2007 for 180 days (Supp. 07-1). Emergency renewed at 13 A.A.R. 2785, effective July 17, 2007 for 180 days (Supp. 07-3). New Section made by final rulemaking at 13 A.A.R. 4315,

effective January 13, 2008 (Supp. 07-4).