Section 31-222-8 - Employer records of employeesAll employers whether or not subject to the act shall keep records, and furnish copies on request, for each employee in such manner that dates of commencement and termination of employment, payroll periods and wages paid or payable for each payroll period are readily ascertainable and so that it will be possible from an inspection thereof to determine:
(1) Wages earned by calendar weeks; (2) time lost through lack of work; (3) number of hours worked each calendar week; (4) normal full-time hours of work. Such records shall be available for inspection in Connecticut at all times by duly certified representatives of the administrator. (See section 31-222-6 with respect to employees of certain contractors and subcontractors.) Each employer subject to the unemployment compensation act shall submit quarterly on forms supplied by the administrator (Forms Conn. UC-5A and UC-5B) a listing of wage information, including thereon each employee receiving wages in employment subject to said act. Such wage information shall include the name of each employee, his social security account number and the amount of wages paid to him during such calendar quarter. Such return shall be due not later than the last day of the month following the close of each calendar quarter.Conn. Agencies Regs. § 31-222-8