SECTION 240:10-5-90. Records

  Records shall be maintained by employers for a period of four (4) years. For purposes of audits, investigations, verifications, or certifications, each employer shall be required to maintain and produce to a representative of the Commission, the following records:

(1)   Records that show the proprietary interest, type of organization and identity of the employing unit.

(2)   All accounting records, business and personal.

(3)   All bank statements and banking records for all checking and savings accounts, business and personal.

(4)   All federal and state income tax returns, business and personal, including all schedules.

(5)   All payroll records including federal Internal Revenue Service forms W-2, W-3, 940, 941, and 1099.

(6)   All general ledgers, cash disbursement ledgers or journals, cash receipts journals, check registers, and check stubs for the employer's business.

(7)   For each pay period, records that show:

(A)   The beginning and ending dates of such period.

(B)   The total amount of wages paid with respect to all employment.

(8)   For each worker, records that show:

(A)   Name.

(B)   Social Security account number.

(C)   Wages for each pay period showing separately:

(i)   Cash wages.

(ii)   Reasonable cash value of all remuneration in any medium other than cash (See OAC 240:10-1-2(b), Wages, Noncash remuneration).

(iii)   Actual or estimated amount of gratuities received from persons other than his/her employing unit (See OAC 240:10-1-2 (a), Wages, Gratuities and tips).

(iv)   Special payments for services rendered in prior periods, designating the period in which the service was performed.

(v)   The total amount of wages paid for each pay period.

(9)   Records showing the date on which the worker was hired, and the date he/she was separated from employment.

(10)   Records showing the circumstances under which the worker was separated from employment shall be maintained with respect to the following:

(A)   If separation from employment was because of lack of work, the records shall so state.

(B)   If separation from employment was voluntary on the part of the worker, the records shall reflect the fact together with any reason(s) given by the worker.

(C)   If separation from employment was a discharge of the worker due to misconduct, the record shall reflect the circumstances of the misconduct and the reason given by the employer to the worker for the discharge.

(D)   If the separation from employment was other than those three listed above, the record shall reflect details of such "other reason."

(11)   Records showing each day during the pay period that each employee was employed by the employer, the hours worked and the wages earned.

(12)   Records showing the state or states in which his/her services are performed, and if such services are performed outside of this state, his/her base of operations (or if there is no base of operations, then the place from which his/her services are directed or contracted) and his/her residence (by state). All work records required by the Commission shall be kept safely and readily accessible at the place of business of the person or firm required to keep same. Nonresident employing units who customarily maintain work records required by OAC 240:10-5-90 outside the State of Oklahoma shall furnish to the Commission, upon request, certified copies of such records.

(13)   For each quarter in the records retention period, a copy of the Employer's Quarterly Contribution and Wage Report, and any amended reports, as filed with the Commission.

(14)   Records that will confirm, verify, or supply data that is required in any field on any Commission report form that is required to be filed by an employer or on behalf of an employer.

(15)   Any other books, papers, correspondence, memoranda, and any other records deemed necessary for review by a Commission representative.

[Source: Added at 12 Ok Reg 1375, eff 5-26-95; Amended at 26 Ok Reg 1030, eff 5-25-09; Amended at 27 Ok Reg 821, eff 5-1-10; Amended at 30 Ok Reg 484, eff 5-15-13; Amended at 37 Ok Reg 1223, eff 9-11-20]