Alabama Administrative Code › Title 480 - ALABAMA DEPARTMENT OF LABOR › Chapter 480-4-2 - TAX › Section 480-4-2-.14 - Employing Unit's Record

Current through Register Vol. 42, No. 9, June 28, 2024
(1) Every
			 employing unit having employment performed for it shall maintain records as
			 hereinafter indicated and shall preserve such records in a manner to afford
			 reasonable protection against damage or loss for a period of not less than five
			 years after the calendar year in which the remuneration with respect to such
			 services was paid, or, if not paid, was due.
(2) Form and Contents. Such records shall be
			 kept in such form as to make it possible to determine through inspection true
			 and accurate information with reference to each worker as follows:
(a) Full name and social security
			 number.
(b) State or states in
			 which the worker's services are performed; and if any such services are
			 performed outside this State and are not incidental to the services within this
			 State, his base of operation (or if there is no base of operations, then the
			 place from which services are directed or controlled and his residence by
			 state.)
(c) The date on which the
			 worker was hired, rehired or returned to work after a temporary lay-off and
			 date separated from work and the reason therefor.
(d) The beginning and ending dates of each
			 pay period.
(e) The total
			 remuneration paid in any pay period for services occurring on or after January
			 1, 1940, and the date of payment showing separately:
1. Cash remuneration, including special
			 payments of any kind (such as bonuses, gifts, vacation or annual leave pay,
			 etc.).
2. Reasonable cash value of
			 remuneration in any medium other than cash with the exception of that paid for
			 domestic or agricultural service (determined in accordance with rule
			 480-4-2-.21) including special
			 payments such as gifts, etc.
(f) Amounts paid as allowances or
			 reimbursement for traveling or other business expenses, date of payments and
			 the amounts of such expenditures actually incurred and accounted for by the
			 worker.
(g) With respect to pay
			 periods in which the worker performs services in both covered employment and
			 noncovered work records should clearly report:
1. Hours spent in covered
			 employment.
2. Hours spent in
			 noncovered work.
(h)
			 Records should be maintained in such a manner to make it possible to determine
			 with respect to any worker:
1. Earnings by pay
			 period weeks, if paid on a weekly basis, or if not so paid, then by calendar
			 weeks or by such other seven - consecutive - day period as the Director may
			 prescribe as to any individual or group of individuals.
2. Weeks of less than full-time
			 work.
3. Time lost due to worker's
			 unavailability for work.
(i) When it appears to the Director that an
			 employing unit has failed to maintain the records of employment required by
Code of Ala. 1975
, §
									25-4-116 and these rules the
			 Director shall:
1. Inform such employing unit
			 of the requirements for the maintenance of adequate payroll records,
			 and
2. The Director shall demand in
			 writing that such employer keep and maintain the payroll records required by
			 this rule. Such demand notice of non-compliance shall be personally served upon
			 the employing unit or sent by registered or certified mail to the employing
			 unit's last known address.
3.
			 Failure to keep true and adequate records shall result in fines and penalties
			 as prescribed in
Code of Ala. 1975
, §
										25-4-116 and
			 25-4-145 of the law.