1. (1) A licensee that provides payroll processing services shall:

   1. (a) Issue reports to clients detailing client payroll obligations in advance of the payroll money being deducted from an account; and
   2. (b) Make available worker pay stubs or an equivalent statement to workers.
2. (2) Subsection (1) of this section does not apply to a licensee providing payroll processing services where the licensee's client designates the intended recipients to the licensee and is responsible for providing the disclosures required by subsection (1)(b) of this section.

Source: L. 2025: Entire article R&RE, (HB 25-1201), ch. 91, p. 404, § 1, effective August 6.