Ala. Admin. Code r. 480-4-2-.14

Current through Register Vol. 42, No. 10, July 31, 2024

Section 480-4-2-.14 - Employing Unit's Record

(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.

(3) In the event any employing unit maintains employment records elsewhere than in the State of Alabama, such employing unit shall designate an agent in the State of Alabama from whom such records may be requisitioned by the Director or his authorized representative, and any information contained therein shall be delivered to such agent by the employing unit upon demand therefor by the Director or his authorized representative.

Author: Curtis C. Hall

Ala. Admin. Code r. 480-4-2-.14

Statutory Authority:Code of Ala. 1975, § 25-2-7, 25-2-8 and 25-4-111.