R 421.115 Records required of employing unit.

Rule 115. (1) Each employing unit having employment performed for it shall establish, maintain, and preserve such records for a period of not less than 6 years after the calendar year in which the remuneration to which they relate was paid or, if not paid, was due. Such records shall show all of the following for each worker: (a) Name. (b) Social security account number. (c) Beginning and ending dates of each pay period. (d) With respect to pay periods in which he performs services: (i) Hours spent performing covered services. (ii) Hours spent performing excluded services. (e) Total amount of remuneration for employment paid in any quarter. (f) Total amount of wages, as defined in section 44(2) of the act, paid in any quarter. (g) Dates on which he was hired, rehired, or returned to work after a temporary layoff, and dates separated from work and reason therefor. (h) Remuneration paid for services and dates of payment, showing separately: (i) Cash remuneration, including special payments, such as bonuses and gifts. (ii) Reasonable cash value of remuneration in any medium other than cash, determined pursuant to the applicable rules of the commission, including special payments, such as bonuses and gifts. (i) Amounts paid him as allowances or reimbursement for traveling or other business expenses and dates of payment. (j) The place of his employment. For the purpose of this record, the place of employment shall be recorded as the city or township and county in which he performs his work. The place of employment of a worker who does not perform the majority of his work in any 1 city or township shall be recorded as the city or township and county of Michigan in which he has his base of operations; or, if he has no base of operation in Michigan, as the city or township and county in Michigan from which his service is directed or controlled; or, if the place from which his service is directed or controlled is also outside Michigan, as the city or township and county within Michigan in which he has his residence. (2) Records shall be maintained by employing units in such form as to make it possible to determine all of the following from an inspection thereof with respect to any worker: (a) Earnings by calendar weeks. (b) Weeks of less than full-time work. (c) Time lost due to reasons other than lack of work. (d) Calendar days worked. (3) Multicounty employers and, as defined by the commission, multi-industry employers within a county shall, upon request from the commission, maintain wage and employment information for each location.