N.Y. Comp. Codes R. & Regs. tit. 12 § 141-2.1

Current through Register Vol. 46, No. 22, May 29, 2024

Section 141-2.1 - Employer records

Employers shall make the following records or sworn certified copies thereof available upon request of the commissioner, or his authorized representative, at the place of employment:

(a) Payroll records.

Every employer shall establish, maintain and preserve for not less than six years, payroll records which shall show for each employee:

(1) name and address;

(2) apartment number if allowance for apartment is claimed;

(3) social security number;

(4) occupational classification (resident janitor, nonresident janitor, "all other" workers) and wage rate;

(5) for janitors in residential buildings:

(i) number of units in building;

(6) for "all other" employees: the number of hours worked daily and weekly;

(7) cash wages;

(8) allowances claimed as part of the minimum wage, listing separately the value of the apartment and each utility supplied;

(9) gross wages (cash wages plus allowances);

(10) legal deductions;

(11) net wages; and

(12) student classification.

(b) 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) is a student whose course of instruction is one leading to a degree, diploma or certificate; or

(2) is completing residence requirements for a degree; and

(3) is required to obtain supervised and directed vocational experience to fulfill curriculum requirements.

(c) Records for individuals permitted to work in an executive, administrative or professional capacity shall show:

(1) name and address;

(2) social security number;

(3) description of occupation; and

(4) for individuals working in an executive or administrative capacity, total wages, and the value of allowances, if any, for each payroll period.

(d) Records of apartment rentals as of June 1, 1975.

(1) Where an allowance for an apartment furnished to an employee is part of the minimum wage, the employer shall maintain the following records, showing for each of the apartments in the building, the apartment rental as of June 1, 1975:

(i) apartment number;

(ii) floor on which apartment is located;

(iii) number of rooms; and

(iv) apartment rental.

(2) The employer shall also maintain a certificate or permit, where required by law, authorizing occupancy by an employee of an apartment in whole or in part below curb level.

(3) In the event such records of apartment rentals or such certificate or permit are not furnished, no apartment allowance shall be permitted.

N.Y. Comp. Codes R. & Regs. Tit. 12 § 141-2.1

Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff.12/31/2016