§ 58-55-605. Pay statement required. (Effective 5/13/2014)

(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