Section 110.02. Required records to retain; retention periods; department's investigative powers.

 

(1)  Pursuant to s. 108.21 , Stats., each employing unit shall maintain a true and accurate work record for every individual who performs services for that employing unit so that the department may determine the employing unit's status and contribution liability under ch. 108 , Stats.

(2)  The work record shall include:

(a) The full name, address and social security number of each individual who performs services for the employing unit;

(b) The dates on which each individual performed services;

(c) The weekly wages earned by each individual who performed services; and

(d) The dates on which the wages were paid to each individual.

(3)  Pursuant to s. 108.21 , Stats., the department may, at any reasonable time, inspect the work records and any other records of an employing unit, or of any entity which the department has reason to believe may be an employing unit, which may show payments for personal services.

(4)  Each employing unit shall preserve the work records and any other records which may show payments for personal services for 6 years from the date on which each individual last performed services for the employing unit.

History: Cr. Register, June, 1990, No. 414 , eff. 7-1-90.