Current through Register Vol. XLI, No. 50, December 13, 2024
Article ten, section four, as amended, provides that "An employing unit shall keep true and accurate work records containing such information as the Commissioner may prescribe." The Commissioner accordingly prescribes:
5.1. Each employing unit shall keep payroll records for a period of not less than five (5) years which shall show:(A) The period covered by the payroll.(B) The place of employment within the state (see section 5.2).(C) The scheduled hours per day or week. For each individual worker and each payroll period, the payroll records shall show:
(D) His social security account number.(F) His wages for employment under the law.(G) The date on which he was hired, rehired or returned to work after temporary layoff.(H) The date when work was terminated by layoff, quitting, discharge or death.(I) His money wages in each week and his total wages for all periods ending in each calendar quarter, showing separately (a) money wages, (b) the cash value of other remuneration and (c) any special payments for services other than those rendered exclusively in a given quarter, such as annual bonuses, gifts, prizes, etc., showing separately (a) money payments (b) other remuneration, and the nature of said payments.(J) Cause of any separation or layoff.(K) If worker is on a variable pay basis, the hours worked, and wages earned, in each week.(L) The cause of all lost time for each individual in each week.5.2. A worker's place of employment shall be recorded as the county in which he performs his work. The place of employment of a worker who performs his work in more than one (1) such county shall be recorded as the county in West Virginia in which he has his base of operations; or, if he has no base of operations in West Virginia, as the county in West Virginia from which he receives his principal or immediate direction or control; or, if the place from which he receives his principal or immediate direction or control is also outside West Virginia, as the county within West Virginia in which he has his residence.