58-55-605. Pay statement required.
| (1) |
On the day on which a person licensed under this chapter pays an individual for work that the individual performed, the person shall give the individual a written or electronic pay statement that states:
Terms Used In Utah Code 58-55-605- Individual: means a natural person. See Utah Code 58-55-102
- Person: means a natural person, sole proprietorship, joint venture, corporation, limited liability company, association, or organization of any type. See Utah Code 58-55-102
- State: when applied to the different parts of the United States, includes a state, district, or territory of the United States. See Utah Code 68-3-12.5
| (a) |
the individual’s name; |
| (b) |
the individual’s base rate of pay; |
| (c) |
the dates of the pay period for which the individual is being paid; |
| (d) |
if paid hourly, the number of hours the individual worked during the pay period; |
| (e) |
the amount of and reason for any money withheld in accordance with state or federal law, including:
| (i) |
state and federal income tax; |
| (ii) |
Social Security tax; |
| (iv) |
court-ordered withholdings; and |
|
| (f) |
the total amount paid to the individual for that pay period. |
|
| (2) |
A person licensed under this chapter shall:
| (a) |
comply with the requirements described in Subsection (1) regardless of whether the licensee pays the individual by check, cash, or other means; |
| (b) |
retain a copy of each pay statement described in Subsection (1) for at least three years after the day on which the person gives a copy of the pay statement to the individual; and |
| (c) |
upon request, make the pay statement records described in this section available to the division for inspection. |
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Enacted by Chapter 188, 2014 General Session
