Md. Code Regs. 09.32.01.06

Current through Register Vol. 51, No. 12, June 14, 2024

Section 09.32.01.06 - Records

A. Responsibility of Employing Unit.

(1) An employing unit shall record the Social Security number of each of its employees. If an employee does not have a Social Security number, the employing unit shall require the employee to execute the proper application form to acquire a Social Security number within 5 days of the first day of employment.

(2) Employment Records.

(a) An employing unit shall keep employment records safe and readily accessible at the place of business of the employing unit. The records shall be retained and preserved for a period of 5 years from the last day of the calendar quarter to which the records relate.

(b) An employing unit that discontinues business shall keep employment records safe and readily accessible. The records shall be retained and preserved for a period of 5 years from the last day of the calendar quarter to which the records relate.

(c) Employment records include but are not limited to wage records, payroll registers, check registers, cash disbursements journals, cancelled checks, federal income tax returns (Schedule 1040C for individual proprietors), forms 1096 and 1099, and general ledgers.

(d) Employment records shall be made available to the Department for inspection and copying. Prior notice to the employing unit is not required.

(e) An employing unit that maintains, or has a third party maintain, its employment records on nine-track magnetic tape, floppy disk, or other magnetic storage formats shall retain the records in the original magnetic storage format for a period of 5 years from the last day of the calendar quarter to which those records relate.

B. Specific Contents of Wage Records. An employing unit shall include in its wage records:

(1) The dates of each pay period;

(2) All of the wages paid to each worker for each pay period and the total amount of wages paid for employment in the pay period, showing separately the amount of wages paid:

(a) In cash, and

(b) In any medium other than cash;

(3) The method by which wages are computed;

(4) Hire date, separation date, and reason for separation of each worker;

(5) Name, address, and Social Security number of each worker; and

(6) With respect to individuals who work less than full-time:

(a) The wage rate,

(b) The number of hours worked each day,

(c) Wages earned by calendar week,

(d) Whether the individual worked less than full-time during the week, and

(e) Whether the individual worked all available hours.

C. Magnetic Media.

(1) Employing units that maintain computerized employment records on nine-track magnetic tape, floppy disk, or other magnetic storage formats shall retain the records in the original magnetic storage format for a period of 5 years from the last day of the calendar quarter to which those records relate, in accordance with §A(2) of this regulation.

(2) Employing units whose employment records are maintained by a third party in a computerized format shall maintain their employment records in the original magnetic storage format in accordance with §A(2) of this regulation.

Md. Code Regs. 09.32.01.06

Regulations .06, Obligations of Employers, adopted effective June 24, 1991 (18:12 Md. R. 1340)
Regulation .06 amended effective January 2, 1994 (20:26 Md. R. 2029)
Regulation .06C amended effective May 4, 1998 (25:9 Md. R. 679)