S.D. Admin. R. 47:06:02:01

Current through Register Vol. 51, page 71, January 6, 2025

Section 47:06:02:01 - Content of employer records

Each employer shall maintain a payroll record which shows the following:

(1) Each employee's name and social security account number;

(2) The point at which services were performed by the employee;

(3) The number of hours employed in each week and the wages paid for the week;

(4) The date each employee was hired, rehired, or returned to work after a temporary layoff;

(5) Time lost, if any, by each employee due to unavailability for work;

(6) The date each employee was separated from employment and the reason for the separation;

(7) The hours worked and the wages received for services in exempt employment such as agricultural labor;

(8) The total wages paid to each employee during each calendar quarter, showing the following:

(a) Money wages;

(b) The cash value of other remuneration, including gratuities and tips;

(c) Deductions from wages for expenses incurred by each employee.

S.D. Admin. R. 47:06:02:01

SL 1975, ch 16, § 1; 9 SDR 81, 9 SDR 124, effective 7/1/1983.

General Authority: SDCL 61-3-2.

Law Implemented: SDCL 61-3-2.