Section 172-2-2 - RecordsA. Each employing unit shall preserve existing records (which indicate date hereinafter set forth) with respect to employment performed in its service and shall establish, maintain and preserve records that show the information hereinafter set forth with respect to workers in employment on and after the effective date of this rule: 1. For each pay period: a. The beginning and ending dates of such periods,b. The total wages paid for employment in such pay period,c. The week during which, on any part of a day, there were one (1) or more workers in employment.2. For each worker: his or her given name, middle name or initial, surname and Social Security Number, wages, salary and basis of pay during period, and period of employment.3. Special payments of any kind, including but not limited to annual bonuses, gifts, prizes, and other awards, should show separately:b. Reasonable cash value of other remuneration,c. The nature of such payments,d. The calendar quarter during which such services were performed.4. Each employer shall keep payroll records that provide information for each of its workers including but not limited to the following: b. Wages earned quarterly,c. Whether any week was, in fact, a week of less than full-time work,d. Time lost, if any, by each worker due to his or her unavailability for work.B. The records required by this section shall be maintained for a period of at least four (4) years after the calendar year for which the contributions to which they relate become due, or the date upon which the contributions were paid, whichever is the later.12- 172 C.M.R. ch. 2, § 2