Each employing unit shall establish records with respect to employment performed for it as hereinafter indicated and shall preserve such records, including those now existing, for a period of not less than four years after the calendar year in which the remuneration with respect to such employment was payable. Such records shall show the following:
(a) For each worker. - (ii) Social security account number as shown on the worker's social security card.
- (iii) Place in which the worker's services are performed, or if there is no one such place, then the worker's base of operations.
- (iv) Date on which the worker was hired, rehired, or returned to work after temporary layoff and date separated from work.
- (v) The worker's remuneration payable for employment, and period for which payable, shown separately.
- (A) Money wages, excluding special payments.
- (B) Reasonable cash value of remuneration paid by the employing unit in any medium other than cash, excluding special payments in a medium other than cash.
- (C) The portion of tips or gratuities reportable under 26 U.S.C. 3306(s).
- (D) Special payments which are not due on any payday including annual bonuses, gifts, prizes, etc., showing separately.
- (II) Reasonable cash value of other remuneration,
- (III) The nature of such payments,
- (IV) The period during which the services were performed for which the special payments were made.
- (vi) Amounts payable to the worker as allowances or reimbursement for traveling or other business expenses, and period for which payable.
- (vii) Severance payments.
- (viii) Retirement payments.
(b) Beginning and ending dates of each pay period.
(c) Total amount of remuneration payable in any pay period for employment.
(d) Each calendar week in which there were one or more workers in employment.
(e) Daily time records for all employees showing hours worked per day.
(f) Applicable hour, weekly, or monthly pay rates.
In addition to the above, each employing unit shall maintain records as required in Chapter 13.
053-11 Wyo. Code R. § 11-1