North Carolina Administrative Code › Title 04 - COMMERCE › Chapter 24 - EMPLOYMENT SECURITY › Subchapter D - TAX ADMINISTRATION › Section .0500 - RECORDS › Section 24D .0501 - RECORDS OF EMPLOYERS

Current through Register Vol. 39, No. 2, July 15, 2024
(a) Each employer
				  shall keep accurate employment and payroll records. These records shall be
				  maintained for five years after the calendar year in which wages for services
				  are paid and shall include the following:
(1)
				  the name and correct address of the employer;
(2) the name and address of each division,
				  branch, or establishment operated, owned, or maintained by the employer at
				  different locations in North Carolina; and
(3) the following information for each
				  individual performing services for the employer:
(A) the individual's name;
(B) the individual's address;
(C) the individual's social security number;
(i) if an individual performing services for
				  an employer does not have a social security number, the employer shall request
				  that the individual produce a receipt issued by the Social Security
				  Administration, showing that the individual has filed an application for a
				  social security number;
(ii) the
				  employer shall copy and retain a copy of the receipt, and the individual must
				  retain the receipt;
(D)
				  the dates on which the individual performed services for the
				  employer;
(E) the actual number of
				  hours worked each day and total number of hours worked each week;
(F) daily attendance record, including times
				  that the individual did not work for reasons other than lack of work;
(G) the state or states in which the
				  individual performed services;
(i) the base of
				  operations if any of the services are performed outside North Carolina, and are
				  not incidental to the services performed in North Carolina; or
(ii) if there is no base of operations, then
				  the place from which services are directed or controlled; and
(iii) the individual's state of
				  residence;
(H) the
				  amount of wages paid to the individual for each separate payroll period, if
				  paid weekly, or if not paid weekly, by calendar weeks;
(i) date of payment of the wages;
				  and
(ii) amounts or remuneration
				  paid to each individual for each separate payroll period other than "wages," as
				  defined in
				  G.S.
				  96-1(b)(28);
(I) amounts paid to individuals as
				  allowances or reimbursements for travel or other business expenses, dates of
				  payments, and the amounts of expenditures actually incurred and documented by
				  the individual;
(J) whether, during
				  any payroll period the individual worked less than full time, and if so, the
				  hours and dates worked;
(K) reasons
				  for an individual's separation from work;
(L) any contract between the employer and the
				  worker;
(M) where the employer
				  considers the worker to be an independent contractor or otherwise not an
				  "employee" under the Employment Security Law, all records, documentation and
				  evidence which supports that classification; and
(N) federal and state tax returns for the
				  periods when the worker was employed.