N.Y. Comp. Codes R. & Regs. tit. 12 § 142-2.6

Current through Register Vol. 46, No. 17, April 24, 2024

Section 142-2.6 - Employer records

(a) Every employer shall establish, maintain and preserve for not less than six years, weekly payroll records which shall show for each employee:

(1) name and address;

(2) social security number;

(3) wage rate;

(4) the number of hours worked daily and weekly, including the time of arrival and departure of each employee working a split shift or spread of hours exceeding 10;

(5) when a piece-rate method of payment is used, the number of units produced daily and weekly;

(6) the amount of gross wages;

(7) deductions from gross wages;

(8) allowances, if any, claimed as part of the minimum wage;

(9) net wages paid; and

(10) student classification.

(b) In addition, for each individual permitted to work as a staff counselor in a children's camp, or in an executive, administrative or professional capacity, an employer's records shall show:

(1) name and address;

(2) social security number;

(3) description of occupation; and

(4) for individuals working in an executive or administrative capacity, total wages, and the value of allowances, if any, for each payroll period.

(c) For each individual for whom student status is claimed, an employer's records shall contain a statement from the school which the student attends, indicating such student:

(1) is a student whose course of instruction is one leading to a degree, diploma or certificate; or

(2) is required to obtain supervised and directed vocational experience to fulfill curriculum requirements.

(d) Employers, including those who maintain their records containing the information required by this section at a place outside of New York State, shall make such records or sworn certified copies thereof available upon request of the commissioner at the place of employment.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 142-2.6

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff.12/31/2016