1.    A licensee that provides payroll processing services shall:

a.    Issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account; and

b.    Make available worker paystubs or an equivalent statement to workers.

2.    Subsection 1 does not apply to a licensee providing payroll processing services where the licensee’s client designates the intended recipients to the licensee and is responsible for providing the disclosures required by subdivision b of subsection 1.