(1) Employers must keep employment records for each employee for five years from date of payment and make records available for department review, as provided by ARM 42.2.305. The records must show:

(a) For each pay period:

(i) the beginning and ending dates;

(ii) the total wages, as defined in 15-30-2501, MCA, for employment in the pay period; and

(iii) the number and date of weeks in which there were one or more employees.

(b) For each employee:

(i) the employee's full name;

(ii) social security number;

(iii) wages for each pay period, showing separately:

(A) money wages payable including special payments or constructive payment of wages;

(B) reasonable cash value of remuneration by the employer in any medium other than cash;

(C) estimated or actual amount of gratuities received from persons other than employer; or

(D) special payments of any kind, including annual bonuses, gifts, prizes, etc.

(iv) the date on which the employee was hired, rehired, or returned to work after a temporary layoff;

(v) the date employment was terminated;

(vi) the cause of any termination, such as voluntary by employee, layoff, discharge, or death;

(vii) the method of payment:

(A) whether the employee is paid a salary or commission, or paid on an hourly, or by-piece basis; and

(B) if the employee is paid on a fixed daily basis, the employee's daily rate and the customarily scheduled days per week prevailing in the establishment for their occupation; and

(C) if the employee is paid on a piece rate or other variable pay basis.

(viii) documents supporting employee expense reimbursements; and

(ix) when an exemption under ARM 42.17.111 is in effect, the portion of non-exempt wages paid to the employee for each pay period, and the method used to calculate this portion.

(2) Evidence of business ownership including, but not limited to, partnership agreements and documents issued or acknowledgments by the Secretary of State.

(3) The department is authorized to examine all records necessary for the administration of the withholding and estimated tax law (Title 15, chapter 30, part 25, MCA). Examples of these records include:

(a) payroll records;

(b) disbursement records;

(c) tax returns;

(d) personnel records;

(e) minutes of meetings;

(f) loan documentation;

(g) federal and state withholding allowance and exemption certificates; and

(h) any other records which might be necessary to determine employer liability.


History: 15-30-2620, MCA; IMP, 15-30-2504, MCA; NEW, 2001 MAR p. 1650, Eff. 8/24/01; AMD, 2004 MAR p. 2754, Eff. 11/5/04; AMD, 2010 MAR p. 654, Eff. 3/12/10; AMD, 2019 MAR p. 2384, Eff. 12/28/19.