1. A. A licensee that provides payroll processing services shall:

   1. 1. Issue reports to customers detailing customer payroll obligations in advance of the payroll funds being deducted from an account; and
   2. 2. Make available worker paystubs or equivalent statements to workers.
2. B. The provisions of subsection A shall not apply to a licensee providing payroll processing services where the licensee's customer designates the intended recipients to the licensee and is responsible for satisfying the requirement in subdivision A 2.

2025, c. 214.