Current through the 2024 Fourth Special Session
Section 58-55-605 - Pay statement required(1) On the day on which a person licensed under this chapter pays an individual for work that the individual performed, the person shall give the individual a written or electronic pay statement that states: (a) the individual's name;(b) the individual's base rate of pay;(c) the dates of the pay period for which the individual is being paid;(d) if paid hourly, the number of hours the individual worked during the pay period;(e) the amount of and reason for any money withheld in accordance with state or federal law, including: (i) state and federal income tax;(ii) Social Security tax;(iv) court-ordered withholdings; and(f) the total amount paid to the individual for that pay period.(2) A person licensed under this chapter shall: (a) comply with the requirements described in Subsection (1) regardless of whether the licensee pays the individual by check, cash, or other means;(b) retain a copy of each pay statement described in Subsection (1) for at least three years after the day on which the person gives a copy of the pay statement to the individual; and(c) upon request, make the pay statement records described in this section available to the division for inspection.Added by Chapter 188, 2014 General Session ,§ 7, eff. 5/13/2014.