19 Del. Admin. Code §§ 1202-1.0

Current through Register Vol. 27, No. 12, June 1, 2024

Section 1202-1.0 - Records

1.1 Each employing unit shall preserve for the period of the last 4 consecutive years such existing records as are indicated in the data hereinafter set forth and shall establish, maintain, and preserve, for a period of 4 years, records with respect to workers engaged in employment on and after the effective date of this regulation which shall show:

1.1.1 For each pay period:

1.1.1.1 The beginning and ending dates of such period.

1.1.1.2 The total amount of remuneration paid for personal services, including commissions.

1.1.2 For each worker:

1.1.2.1 Their name and Social Security Number.

1.1.2.2 Their wages paid for each pay period, showing separately:

1.1.2.2.1 Remuneration including commissions paid in cash.

1.1.2.2.2 Reasonable cash value of remuneration payable by the employer in any medium other than cash.

1.1.2.2.3 Gratuities received from persons other than the employer.

19 Del. Admin. Code §§ 1202-1.0

17 DE Reg. 325 (9/1/2013) (Final)