Section 20-101-600-604.00 - Records(A) Each employing unit shall keep a true, accurate and complete record which shall show: (1) all disbursements by items;(2) the amount of each disbursement;(3) to whom each disbursement is made;(4) for what each disbursement is made; and(5) the number of employees on that day in each week in which it employed the highest number.(B) For each individual worker and each pay period the records shall show: (1) employee's Social Security account number;(3) employee's place of employment within the state;(4) period covered by each payment;(5) number of hours worked for each pay period;(6) employee's wages for employment under this act, showing separately(b) the cash value of any other remuneration;(7) any special payments for services other than those rendered exclusively in a given quarter such as annual bonuses, gifts, prizes, etc., showing separately (b) any other remuneration and the nature of said payment; and(8) number of hours worked and wages payable in each week (except for workers paid on a salary or fixed stipend).20 Miss. Code. R. § 101-600-604.00