Mo. Code Regs. tit. 8 § 10-4.020

Current through Register Vol. 49, No. 21, November 1, 2024.

Section 8 CSR 10-4.020 - Records and Reports

PURPOSE: This rule prescribes the records which employers are required to maintain and specifies as to the information contained and availability of those records. This rule implements section 288.130, RSMo. This rule was previously known as regulation no. 9.

(1) Each employing unit shall maintain payroll records for each worker which shall show-

(A) The worker's name and Social Security account number;

(B) The date on which s/he was hired, rehired or returned to work after temporary layoff, and the date, if any, when his/her name was removed from the payroll;

(C) Each day the worker performed services; provided, however, any employing unit may maintain records only of each week in which the worker performed services, if it is admitted by the employing unit that for all purposes of the Employment Security Law there was one (1) day in the week on which all workers appearing on the weekly record performed some services;

(D) The place where the work was done; and

(E) The date of the beginning and ending of each payroll period.

(2) The payroll records also shall record the wages paid each worker for each pay period by showing separately-

(A) Money wages;

(B) The cash value of all remuneration paid in any medium other than cash;

(C) Gratuities, including tips, received from persons other than the employing unit if reported to the employing unit; and

(D) Any special payments for services other than those rendered exclusively in a given pay period, such as annual bonuses, gifts, prizes, and the like, showing separate-ly-money payments; other remuneration; the nature of those payments; and the period during which the services were performed for which the special payments were made.

(3) A notation shall be made of the hours in each pay period during which any services were performed by each worker which do not constitute employment covered by the law and the nature of those services.

(4) The records required to be maintained by this rule shall be preserved for a period of at least three (3) complete years. This means that for audit and inspection by the division there shall be available three (3) complete years' records in addition to a current incomplete year's records.

(5) Each employing unit shall notify the division in writing whenever it becomes liable to pay contributions as an employer. Such notification shall be filed with the division within thirty (30) days from the date the employing unit becomes liable to pay contributions as an employer.

(6) An employer shall notify the division upon acquisition of all or part of another business entity. Such notification shall be filed with the division within thirty (30) days from the date of the acquisition.

8 CSR 10-4.020

AUTHORITY: section 288.220, RSMo 2000.* Original rule filed Sept. 30, 1946, effective Oct. 10, 1946. Amended: Filed June 20, 1951, effective July 1, 1951. Amended: Filed Nov. 21, 1975, effective Dec. 1, 1975. Emergency amendment filed July 12, 1984, effective Aug. 13, 1984, expired Dec. 10, 1984. Amended: Filed July 12, 1984, effective Oct. 11, 1984. Amended: Filed Aug. 30, 1996, effective March 30, 1997. Amended: Filed Aug. 30, 2013, effective Feb. 28, 2014.

*Original authority: 288.220, RSMo 1951, amended 1955, 1961, 1963, 1967, 1971, 1995.