Section 2760.115  Records With Respect To Employment

a)         Each employing unit shall preserve existing records with respect to employment, and shall establish, maintain and preserve such records, indicating the data herein set forth in subsection (c).

b)         Such records shall be preserved for five years after they have been made, provided that if a determination and assessment of contributions, interest and penalties is made, or an action for the collection of contributions, interest or penalties is brought, records pertaining to the period or periods covered by such determination and assessment or action shall be preserved until the determination and assessment or action has become final, or has been cancelled or withdrawn. (Ill. Rev. Stat. 1983, ch. 48, par. 631)

c)         The records set forth in subsection (a) shall show:

1)         For each pay period:

A)        The beginning and ending dates for such period;

B)        The total amount of wages for employment paid in such pay period.

2)         For each worker:

A)        His name and Social Security account number, and address;

B)        The dates on which he performed any service in employment;

C)        The place of his employment.

i)          For the purpose of this record, the place of employment of a worker shall be recorded as the city or county in which he performs his work unless a worker performs his work in more than one city or county;

ii)         In such event, the place of employment shall be recorded as the city or county in Illinois in which the worker has his base of operations; or, if he has no base of operations in Illinois, as the city or county in Illinois from which his services are directed or controlled; or if the place from which his services are directed or controlled is also outside Illinois, as the city or county within Illinois in which he has his residence.

D)        His wages for each pay period, and the date such wages were paid, showing separately:

i)          Money wages;

ii)         Reasonable cash value of remuneration paid by the employing unit in any medium other than cash as determined in accordance with the provisions of 56 Ill. Adm. Code 2730.100;

iii)         Amount of gratuities (tips) received in the course of employment from persons other than the employing unit as determined in accordance with the provisions of 56 Ill. Adm. Code 2730.105;

iv)        Special payments for employment.  Records under this heading include the amount of any special payments such as bonuses, gifts, etc., paid during the pay period but which relate to employment in a prior period. Payments are regarded as special payments if:  the amount thereof was not determinable; or, the person or persons to whom paid was not ascertainable at the end of the pay period or periods during which the services were performed.  The date must be shown separately as to:  money payments; other remunerations; the nature of such payments; and, if such special payments were made for services performed during some period, the period during which such services were performed.

E)         His wage rate and scheduled or customary working hours according to the following classifications:

i)          Salaried workers, including the salary rate and the pay period covered by the rate;

ii)         Fixed daily wage workers, including the daily rate of pay, the actual number of days worked, and the full number of scheduled or customary working days per week in the employment in which he is engaged;

iii)         Fixed hourly workers, including his hourly rate, the actual number of hours worked, and the full number of scheduled or customary working hours, if any, per week in the employment in which he is engaged;

iv)        Piece rate workers, including the actual number of hours worked during each week, and the full number of scheduled or customary working hours, if any, per week in the employment in which he is engaged.

F)         The date on which he was hired, rehired, or went to work after temporary layoff, and the date he was separated from employment.

d)         For purposes of compliance with Section 1800 of the Act (Ill. Rev. Stat. 1983, ch. 48, par. 630), magnetic tape shall be considered another process for accurately producing an original record on a durable medium. However, if an employing unit elects to maintain its payroll records on magnetic tape, it shall be the obligation of such employing unit to reproduce such records on a media, readable by the human eye, if requested to do so by the Director, for the purpose of an audit.