Minnesota Administrative Rules

3315.1010 RECORDS.

Subpart 1.

Record keeping.

Each employer must establish, maintain, and preserve records with respect to individuals performing personal services for it, including individuals who perform or assist in performing the work of any employee of the employer if the employer had actual or constructive knowledge that the work was being performed. The records must be preserved for a period of not less than eight years after the calendar year in which the compensation for the services was paid or payable, and must show for each individual the following:

A.

name;

B.

Social Security number;

C.

days in which the individual performed personal services;

D.

location where services were performed;

E.

wages paid and wages due but not paid for personal services, showing separately:

(1)

money wages, excluding special payments;

(2)

wages paid and wages due but not paid, in any medium other than money, excluding special payments;

(3)

special payments such as bonuses, gifts, and prizes, showing separately money payments, other special payments, and the character of the payments; and

(4)

tips and gratuities paid to an employee by a customer and accounted for by the employee to the employer as defined in part 3315.0211, subparts 1 and 2;

F.

rate and base unit of pay;

G.

amounts paid as allowances or reimbursement for travel or other activity pertaining to the furtherance of the employer's business which were not included as wages. The account must show each item of expense incurred during each pay period or calendar month;

H.

the date of separation and the reason, in detail, for the termination;

I.

the complete resident address of the employee;

J.

for each pay period:

(1)

the beginning and ending dates of the period;

(2)

the total amount of wages paid and wages due but not paid for personal services performed; and

(3)

the date of payment; and

K.

for each calendar month or, if less, the established pay period of the employer, the hours spent performing services in employment and the hours spent performing noncovered employment, by each employee for which the provisions of Minnesota Statutes, section 268.035, subdivision 15, paragraph (a), clause (5), apply.

Subp. 2.

Instate and outstate.

For services performed within and without Minnesota the records required by subpart 1 must include:

A.

the city or county and state in which the employer maintains a base of operations, as defined in Minnesota Statutes, section 268.035, subdivision 12, clause (1), used by the individual;

B.

the city or county and state from which the services are directed and controlled, if the employer does not have a base of operations in the states in which an individual performs services; and

C.

a list of the states in which the individual performs other than temporary or incidental services and the dates services were performed at each location.

Subp. 3.

Covered and uncovered employment.

For services performed in both employment and noncovered employment within a pay period the records required by subpart 1 must include the hours spent performing services in employment and the hours spent performing noncovered employment.

Statutory Authority:

MS s 14.386; 14.388; 268.021

History:

13 SR 1057; 31 SR 285; 33 SR 999

Published Electronically:

January 14, 2009