W. Va. Code R. § 42-8-9

Current through Register Vol. XLI, No. 35, August 30, 2024

Section 42-8-9 - Record-keeping Requirements; Contents of Employee Records; Employee Pay Stub Information

9.1. An employer shall maintain written payroll and employment records for exempt employees as required by W. Va. Code § 21-5-9.

9.2. An employer shall maintain written payroll and employment records for non-exempt employees that contain the following:

9.2.1. The employee's full name;

9.2.2. The employee's home address;

9.2.3. The employee's occupational title or job classification;

9.2.4. The employee's regular rate of pay, whether hourly, by piece rates, by commission, etc;

9.2.5. The employee's total hours worked each workday and total hours worked each workweek;

9.2.6. The time of day and the day of the week that the employee's workweek begins;

9.2.7. The employee's total weekly regular wages and total overtime wages earned each pay period;

9.2.8. The employee's itemized deductions for each pay period; and

9.2.9. The date of payment and pay period covered.

9.3. If an employer pays an employee using a piece rate schedule, a commissions schedule, or any schedule other than a regular hourly rate of pay, the employer shall include the written schedule in the employee's payroll and employment records.

9.4. If an employer takes a tip credit, meal credit, or living quarters credit against an employee's wages, as set forth in section 12 of this rule, the employer shall include a written record of the credits taken in the employee's payroll and employment records.

9.5. An employer shall furnish each employee with a written pay stub for each pay period that the employee works that includes the employee's rate of pay, overtime rate of pay, if any, the units of time or rate used to calculate his or her wages, and a statement of deductions made from his or her gross pay. If an employee consents to the direct deposit of his or her wages, the employer may furnish the pay stub electronically, by email, or by giving the employee access to a database containing his or her pay stub information.

W. Va. Code R. § 42-8-9