|(a) Each employing unit shall keep true and accurate employment
and payroll records, that shall include, , the name and correct address of
the employing unit, and the name and address of each branch or division or
establishment operated, owned, or maintained by the employing unit at different
locations in Texas, and the following information for each and every individual
performing services for it:
(1) the individual's name, address, and social security number;
(2) the dates on which the individual performed services for
the employing unit and the state or states in which the services were performed;
(3) the amount of wages paid to the individual for each separate
payroll period, date of payment of the wages, and amounts or remuneration
paid to the individual for each separate payroll period other than "wages,"
as defined in the Act; and
(4) whether, during any payroll period the individual worked
less than full time, and if so, the hours and dates worked.
(b) Each employing unit shall keep, in addition to the records
required by subsection (a) of this section, the records that shall establish
and reflect the ownership and any changes of ownership of the employing unit,
the correct address where the headquarters of the employing unit is located,
and the correct mailing address of the employing unit. The records shall also
show clearly the address at which the records are available for inspection
or audit by representatives of the Agency. The records shall show the addresses
of owners of the employing unit; or in the event the employing unit is a corporation
or an unincorporated organization, the records shall show the addresses of
directors, officers, and any individuals on whom subpoenas, legal processes,
or citations may be served in Texas. In the event the employing unit is a
member of a group account, the records shall show the address of the group
(c) Wages paid for services excluded from the definition of
"employment" under the Act shall be separately reflected in the employing
unit's records so as to show the time of the service and remuneration for
the service that is separate from taxable wages. With respect to pay periods
in which an individual performs services excluded from the term "employment"
as well as service which is "employment," the employing unit's record shall
reflect the hours spent in the excluded service and the hours spent in "employment."
If any remuneration other than monetary wages is paid to or is received by
an individual with respect to services performed by the individual for the
employer, the record shall show the total amount of cash wages and the cash
value of any other remuneration.
(d) Each reimbursing employer (including the individual component
members comprising a group account) shall maintain the records prescribed
in this section.
(e) Each governmental employer (including the independent component
employers comprising the group account) shall maintain the records prescribed
in this section.
(f) Component members of a group account shall furnish payroll
and other information necessary to the group representative for the representative
to prepare consolidated reports for the group.
(g) All records shall be kept and maintained as to establish
clearly the correctness of all reports which the employing unit is required
to file with the Agency and shall be readily accessible to authorized representatives
of the Agency within the geographical boundaries of the State of Texas; and
in the event the records are not maintained or are not available within Texas,
the employing unit shall pay to the Agency the expenses and costs incurred
when a representative of the Agency is required to go outside the State of
Texas to inspect or audit the employing unit's records.
(h) Each employing unit, upon request by the Agency, shall
furnish a job description of duties performed by any individual or group of
individuals who are performing or have performed services for the employing
(i) The records prescribed by this subchapter and the Act shall
be preserved for four years.