Each employer must establish, maintain, and preserve records with respect to individuals performing personal services for it, including individuals who perform or assist in performing the work of any employee of the employer if the employer had actual or constructive knowledge that the work was being performed. The records must be preserved for a period of not less than eight years after the calendar year in which the compensation for the services was paid or payable, and must show for each individual the following:
wages paid and wages due but not paid for personal services, showing separately:
wages paid and wages due but not paid, in any medium other than money, excluding special payments;
special payments such as bonuses, gifts, and prizes, showing separately money payments, other special payments, and the character of the payments; and
amounts paid as allowances or reimbursement for travel or other activity pertaining to the furtherance of the employer's business which were not included as wages. The account must show each item of expense incurred during each pay period or calendar month;
for each pay period:
the total amount of wages paid and wages due but not paid for personal services performed; and
for each calendar month or, if less, the established pay period of the employer, the hours spent performing services in employment and the hours spent performing noncovered employment, by each employee for which the provisions of Minnesota Statutes, section 268.035, subdivision 15, paragraph (a), clause (5), apply.
For services performed within and without Minnesota the records required by subpart 1 must include:
the city or county and state in which the employer maintains a base of operations, as defined in Minnesota Statutes, section 268.035, subdivision 12, clause (1), used by the individual;
the city or county and state from which the services are directed and controlled, if the employer does not have a base of operations in the states in which an individual performs services; and
a list of the states in which the individual performs other than temporary or incidental services and the dates services were performed at each location.
For services performed in both employment and noncovered employment within a pay period the records required by subpart 1 must include the hours spent performing services in employment and the hours spent performing noncovered employment.
13 SR 1057; 31 SR 285; 33 SR 999
January 14, 2009
Official Publication of the State of Minnesota
Revisor of Statutes