(a) Every employer shall establish, maintain and preserve for at least six years weekly payroll records which shall show for each employee:

1. (1) name and address;
2. (2) social security number or other employee identification number;
3. (3) occupational classification;
4. (4) the number of hours worked daily and weekly, including the time of arrival and departure for each employee working a split shift or spread of hours exceeding 10;
5. (5) regular and overtime hourly wage rates;
6. (6) the amount of gross wages;
7. (7) deductions from gross wages;
8. (8) the amount of net wages;
9. (9) tip credits, if any, claimed as part of the minimum wage;
10. (10) meal and lodging credits, if any, claimed as part of wages;
11. (11) money paid in cash; and
12. (12) student classification.

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

1. (1) name and address;
2. (2) social security number or other employee identification number;
3. (3) description of occupation; and
4. (4) for individuals permitted or suffered to work in an executive or administrative capacity, total wages, and the value of meal and lodging credits, if any, for each payroll period.

(d) For each individual for whom student status is claimed, a statement from the school which such individual attends indicating whether or not such individual:

1. (1) is a student whose course of instruction is one leading to a degree, diploma or certificate; or
2. (2) is completing residence requirements for a degree; and
3. (3) is required to obtain supervised and directed vocational experience to fulfill curriculum requirements.