(a) Every employer employing persons within New York State shall establish, maintain and preserve, for not less than three years, records with respect to his employees which shall show:

1. (1) for each payroll period:

   1. (i) the beginning and ending date of such period;
   2. (ii) the total amount of remuneration paid by the employer for such period as set forth in section 470.2(b)(1) of this Title;
   3. (iii) the total amount of remuneration paid during such period as set forth in section 470.2(b)(2) of this Title;
   4. (iv) the total amount of compensation on which contributions are due under the New York Unemployment Insurance Law solely because the employer is liable for a tax on such compensation under the Federal Unemployment Tax Act;

2. (2) for each employee:

   1. (i) his name;
   2. (ii) his social security account number;

   3. (iii) remuneration paid to him for a payroll period in accordance with subparagraph (1)(ii) of this subdivision or during a payroll period in accordance with subparagraph (1)(iii) of this subdivision, showing for each such period, separately:

      1. (a) remuneration paid in cash;
      2. (b) money equivalent of remuneration, other than in the form of money, paid by the employer, including reasonable money value of board, rent, housing, lodging or similar advantage received;
      3. (c) the value of gratuities (tips) received by the employer in the course of his employment from a person other than his employer to be determined in accordance with section 470.3 of this Title;
   4. (iv) compensation on which contributions are due under the New York Unemployment Insurance Law, solely because the employer is liable for a tax on such compensation under the Federal Unemployment Tax Act;
3. (3) the calendar days on which each employee was employed reflecting the remuneration applicable to each such day.