WAC 192-310-050   Employer records.  The commissioner requires every employer to keep true and accurate business, financial, and employment records which are deemed necessary for the effective administration of chapter 50.12 RCW.

     Every employer shall with respect to each worker, make, keep, and preserve original records containing all of the following information for four calendar years following the calendar year in which employment occurred:

     a. The name of each worker;

     b. The Social Security number of each worker;

     c. The beginning date of employment for each worker and, if applicable, the separation date of employment of each worker;

     d. The basis upon which wages and/or remuneration are paid to each worker;

     e The location where such services were performed;

     f. A summary time record for each worker showing the calendar day or days of the week work was performed and the actual number of hours worked each day;

     g. The workers' total gross pay period earnings;

     h. The specific sums withheld from the earnings of each worker, and the purpose of each sum withheld to equate to net pay; and

     i. The cause for any discharge where a worker was separated from the job due to discharge; or the cause of any quit where a worker quit the job if the cause for the quit is known.



[Statutory Authority: Chapters 34.05 and 50.12 RCW. 00-01-164, § 192-310-050, filed 12/21/99, effective 1/21/00. Formerly WAC 192-12-050 (part).]