Utah Code § 58-55-605

Current through the 2024 Fourth Special Session
Section 58-55-605 - Pay statement required
(1) On the day on which a person licensed under this chapter pays an individual for work that the individual performed, the person shall give the individual a written or electronic pay statement that states:
(a) the individual's name;
(b) the individual's base rate of pay;
(c) the dates of the pay period for which the individual is being paid;
(d) if paid hourly, the number of hours the individual worked during the pay period;
(e) the amount of and reason for any money withheld in accordance with state or federal law, including:
(i) state and federal income tax;
(ii) Social Security tax;
(iii) Medicare tax; and
(iv) court-ordered withholdings; and
(f) the total amount paid to the individual for that pay period.
(2) A person licensed under this chapter shall:
(a) comply with the requirements described in Subsection (1) regardless of whether the licensee pays the individual by check, cash, or other means;
(b) retain a copy of each pay statement described in Subsection (1) for at least three years after the day on which the person gives a copy of the pay statement to the individual; and
(c) upon request, make the pay statement records described in this section available to the division for inspection.

Utah Code § 58-55-605

Added by Chapter 188, 2014 General Session ,§ 7, eff. 5/13/2014.