(a) Every nonprofitmaking institution employing persons within New York State shall establish, maintain, and preserve for not less than six years, records:

1. (1) for each employee; and
2. (2) for each individual permitted to work whose earning capacity is impaired by age, physical or mental deficiency, or injury; and
3. (3) for each individual permitted to work as a learner.

(b) These records shall contain the following data:

1. (1) name and address;
2. (2) social security number, if any;
3. (3) a record of hours worked during each payroll period (time cards, time sheets, etc.);

4. (4) a record for each payroll period of:

   1. (i) the amount of gross wages;
   2. (ii) deductions, if any;
   3. (iii) amount of cash wages.

(c) Every such institution employing persons in an executive or administrative capacity shall establish, maintain, and preserve for not less than six years records which will show for each such individual:

1. (1) name and address;
2. (2) social security number, if any;
3. (3) total wages and the value of allowances, if any, for each payroll period.