La. Admin. Code tit. 40 § IV-313

Current through Register Vol. 50, No. 8, August 20, 2024

Section IV-313 - Records

A. Each employing unit shall establish records with respect to employment performed for it as hereinafter indicated and shall preserve such records, including those now existing for a period of not less than five years after the calendar year in which the remuneration with respect to such services was paid.

1. For each worker:

a. name;

b. Social Security number;

c. place in which his services are performed, or if there is no one such place, then his base of operations;

d. date on which he was hired, rehired, or returned to work after temporary lay-off and date separated from work;

e. his remuneration paid for employment occurring on or after July 1, 1940, and period from which payable, showing separately:

i. cash remuneration, including special payments;

ii. reasonable cash value or remuneration in any medium other than cash, including special payments; and

iii. special payments, included in §313. A.1.a and b (any payments such as bonuses, gifts, etc.) and the year in which the services for which the payments were made were rendered;

f. amounts paid him as allowance or reimbursement for traveling or other business expenses, and period for which payable; and

g. if he is paid:

i. on a salary basis, his wage rate, and period covered by such rate;

ii. on fixed hourly basis, his hourly rate and customary scheduled hours per week;

iii. on fixed daily basis, his daily rate and customary scheduled days per week; or

iv. on piece rate or other variable pay basis, method by which his wages are computed.

2. General:

a. beginning and ending dates of each pay period;

b. total amount of remuneration paid in any pay period for employment occurring on or after July 1, 1940.

3. Records shall be maintained in such form that it would be possible from and inspection thereof to determine:

a. earnings by weeks of partial unemployment as defined in §327 B;

b. whether any week of partial unemployment claimed by an individual is in fact a week of less than full-time work; and

c. time lost, due to unavailability for work by each worker who may be eligible for partial benefits.

La. Admin. Code tit. 40, § IV-313

Promulgated by the Department of Labor, Office of Employment Security, LR 15:489 (June 1989), amended by the Department of Employment and Training, Office of Employment Security, LR 17:40 (January 1991).

AUTHORITY NOTE: Promulgated in accordance with R.S. 23:1471-1713.