Each employer shall maintain a payroll record which shows the following:

1. (1) Each employee's name and social security account number;
2. (2) The point at which services were performed by the employee;
3. (3) The number of hours employed in each week and the wages paid for the week;
4. (4) The date each employee was hired, rehired, or returned to work after a temporary layoff;
5. (5) Time lost, if any, by each employee due to unavailability for work;
6. (6) The date each employee was separated from employment and the reason for the separation;
7. (7) The hours worked and the wages received for services in exempt employment such as agricultural labor;

8. (8) The total wages paid to each employee during each calendar quarter, showing the following:

   1. (a) Money wages;
   2. (b) The cash value of other remuneration, including gratuities and tips;
   3. (c) Deductions from wages for expenses incurred by each employee.

Source: SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective July 1, 1983.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.