§ 63.64. Records to be kept by employer.

 (a)  Content of records. Each employer, whether or not liable for the payment of contributions, shall keep clear, accurate and complete employment and payroll records. The records shall include the following information on each worker:

   (1)  Social security account number.

   (2)  Full name.

   (3)  Wage rate (hourly, daily or piece rate, weekly, monthly or annual salary).

   (4)  Total remuneration paid for each pay period by type of payment (cash and cash value of payments in kind).

   (5)  Traveling or other business expenses actually incurred and accounted for, and the dates such expenses were incurred and were paid by the employer.

   (6)  Place of employment.

   (7)  Full-time scheduled hours.

   (8)  Daily attendance record, showing the dates on which the worker actually worked, and time lost due to reasons other than lack of work.

   (9)  If separated, the date and the reasons for separation.

 (b)  Location and retention of records.

   (1)  All employment and payroll records and supporting evidence, as well as all other business records such as cash books, journals, ledgers and corporate minutes, shall be retained either at the place of employment or at an established central recordkeeping office for at least 4 years after contributions relating to such records have been paid.

   (2)  Daily attendance records need not be retained for more than 2 years.

   (3)  The records shall be open for inspection and transcription by authorized representatives of the Bureau at any reasonable time and as often as may be deemed necessary. They shall be in such a condition that the information required may readily be obtained by representatives of the Bureau.