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(1) Employers must keep employment and payroll records for each employee for five years.

(2) For each pay period, those records must show:

(a) the beginning and ending dates;

(b) the total wages, as defined in 39-51-201 , MCA, for employment in such pay period; and

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

(3) For each employee, those records must show:

(a) the employee's full name;

(b) the employee's social security number;

(c) the employee's wages for each pay period, showing separately:

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

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

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

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

(d) the date(s) the employee was hired, rehired, or returned to work after a temporary layoff;

(e) the date(s) employment was terminated by layoff, quit, discharge, or death;

(f) the cause of any termination;

(g) the method of compensation, by specifying whether the employee is paid:

(i) a salary;

(ii) a commission;

(iii) on an hourly basis;

(iv) on a by-piece basis or other variable rate basis; or

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

(h) documents supporting employee expense reimbursements.

(4) Evidence of business ownership including, but not limited to, partnership agreements and documents issued or acknowledgments by the secretary of state.

(5) The department is authorized to examine any and all records necessary for the administration of the unemployment insurance laws, Title 39, chapter 51, MCA.  These records include, but are not limited to:

(a) payroll records;

(b) disbursement records;

(c) tax returns;

(d) personnel records;

(e) minutes of meetings;

(f) loan documentation; and

(g) any other records which might be necessary to determine claimant eligibility and employer liability.

(6) The records and reports are open to periodic review by the department's authorized representatives. 

History: 39-51-301 and 39-51-302, MCA; IMP, 39-51-603, MCA; NEW, 2004 MAR p. 2808, Eff. 11/19/04.

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