Section 605 – Pay statement required.

• (1) On the day on which a person licensed under this chapter pays an individual for work that the individual performed, the person shall give the individual a written or electronic pay statement that states:
  • (a) the individual’s name;
  • (b) the individual’s base rate of pay;
  • (c) the dates of the pay period for which the individual is being paid;
  • (d) if paid hourly, the number of hours the individual worked during the pay period;
  • (e) the amount of and reason for any money withheld in accordance with state or federal law, including:
    • (i) state and federal income tax;
    • (ii) Social Security tax;
    • (iii) Medicare tax; and
    • (iv) court-ordered withholdings; and
  • (f) the total amount paid to the individual for that pay period.

• (2) A person licensed under this chapter shall:
  • (a) comply with the requirements described in Subsection (1) regardless of whether the licensee pays the individual by check, cash, or other means;
  • (b) retain a copy of each pay statement described in Subsection (1) for at least three years after the day on which the person gives a copy of the pay statement to the individual; and
  • (c) upon request, make the pay statement records described in this section available to the division for inspection.

Enacted by Chapter 188, 2014 General Session