D.C. Mun. Regs. tit. 7, r. 7-911

Current through Register Vol. 71, No. 49, December 6, 2024

Rule 7-911 - MAINTENANCE OF PAYROLL RECORDS

911.1

Every employer shall make, keep and preserve for a period of not less than three (3) years an accurate record for each employee containing the following information:

(a) Full name of employee, including last, first and middle initial;

(b) Social Security Number;

(c) Occupation of the employee;

(d) Address of the employee, including ZIP Code;

(e) Date of birth;

(f) Regular hourly rate of pay, total number of hours worked each work day and each workweek and time of day and day of week on which employee's workweek begins;

(g) Basis on which wages are paid;

(h) A daily record of the hours of beginning and stopping work and the hours of beginning and ending the meal recess if the employee works a split shift;

(i) Total daily or weekly straight-time earnings and excess overtime earnings for the workweek, or total earnings for non-overtime hours worked during the workweek and total earnings for overtime hours worked during the workweek;

(j) Total gross and net wages paid each pay period and deductions from and/or additions to wages;

(k) Date of payment and the pay period covered by the payment.

(l) In addition to the information required in Section 903, if the employee is a tipped employee, the application of tips to the minimum wage rate must be accurately documented and retained by the employer.

(m) In addition to the information required in Section 905, if the employee is paid by commission, the following information shall also be retained by the employer:

(1) Notation on the payroll record to readily identify each employee receiving wages based on commission;

(2) An indication for each workweek during which the employee's regular rate of pay is in excess of one and one-half (1 1/2) times the applicable minimum hourly rate;

(3) A copy of an Agreement or a written summary of the terms under which the employee and employer have formally understood the Commission basis of compensation. The Agreement or written summary must show the applicable representative period, the date it was entered into and the period in which it remains in effect; and

(4) Total compensation paid each pay period showing separately the amount of commission and the amount of non-commission straight-time earnings.

911.2

Every employer shall furnish to each employee at the time of payment of wages an itemized statement showing the date of the wage payment, gross wages paid (showing separately the earnings for overtime and non-overtime hours worked), an itemization of allowances and deductions from and additions to wages, net wages paid and hours worked during the pay period. For an employee who is paid commissions, the itemized statement shall also show separately the amount of commissions and the amount of noncommission straight-time earnings.

D.C. Mun. Regs. tit. 7, r. 7-911

Notice of Final Rulemaking published at 41 DCR 187 (January 14, 1994)