Current through Register Vol. 46, No. 24, June 12, 2024
Section 142-3.6 - Employer payroll records requirements for nonprofitmaking institutions(a) Every nonprofitmaking institution shall establish, maintain, and preserve for not less than six years, records for each employee; and these records shall contain the following data: (2) social security number, if any;(4) a record of hours worked daily and weekly during each payroll period, including the time of arrival and departure of each employee working a split shift or spread of hours exceeding 10; and(5) a record for each payroll period of: (i) the amount of gross wages;(iii) allowances, if any; and(b) Every such institution employing persons in an executive or administrative capacity shall establish, maintain and preserve for not less than six years, records which show for each such individual:(2) social security number, if any; and(3) total wages, and the value of allowances, if any, for each payroll period.(c) Employers, including those who maintain their records containing the information required by this section at a place outside of New York State, shall make such records or sworn certified copies thereof available upon request of the commissioner at a place within New York State specified by the commissioner.N.Y. Comp. Codes R. & Regs. Tit. 12 § 142-3.6
Amended New York State Register December 28, 2016/Volume XXXVIII, Issue 52, eff.12/31/2016