Preservation Of Records

Each employing unit is required to preserve for five years the following records:

1. For each pay period:

1. The beginning and ending dates of such period.
2. The largest number of workers in employment during each calendar week of such pay period.

2. For each individual employed during such period:

1. His name and Social Security Account Number.
2. Number of hours worked each week, if less than full time.
3. His money wages (including special payments) paid for employment.
4. Reasonable cash value remuneration paid by employer in any medium other than cash.
5. The date on which he was hired, rehired, or returned to work after temporary layoff, and the date and reasons he was separated from employment.