47:06:02:01Content of employer records.

Each employer shall maintain a payroll record which shows the following: (1) Each employee's name and social security account number; (2) The point at which services were performed by the employee; (3) The number of hours employed in each week and the wages paid for the week; (4) The date each employee was hired, rehired, or returned to work after a temporary layoff; (5) Time lost, if any, by each employee due to unavailability for work; (6) The date each employee was separated from employment and the reason for the separation; (7) The hours worked and the wages received for services in exempt employment such as agricultural labor; (8) The total wages paid to each employee during each calendar quarter, showing the following: (a) Money wages; (b) The cash value of other remuneration, including gratuities and tips; (c) Deductions from wages for expenses incurred by each employee.

Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983.