An employer shall retain the following records at the worksite or at a readily accessible location for 3 years:

1. A. Payroll records covering work performed at the worksite; and
2. B. Copies of health insurance plans and employee deferred compensation plans.

Authority: State Finance and Procurement Article, Title 18, Annotated Code of Maryland

Effective date:

Regulations .01—.10 adopted as an emergency provision effective October 1, 2007 (34:22 Md. R. 1975); adopted permanently effective February 25, 2008 (35:4 Md. R. 515)