OAR 471-031-0005: Payroll Records

(1) Every employing unit, as defined by ORS 657.020, shall maintain a payroll record of individuals performing services for it. The payroll record shall show the total payroll of the employing unit by calendar quarter and with respect to each individual shall maintain the following: (a) Name of individual; (b) Social Security Account number; (c) Total remuneration for each pay period, and total remuneration for all pay periods in each calendar quarter, showing separately: (A) All wages not excluded by the Employment Department Law; (B) All wages excluded by Employment Department Law; (C) Cash value of all non-cash remuneration of any nature. (d) Date of each pay period; (e) Date individual was hired, rehired, or returned to work after vacation, illness, temporary layoff, or other; (f) Date individual was terminated; (g) Number of hours worked in each calendar quarter. (2) In addition, an employing unit shall maintain records with respect to each calendar quarter, showing: (a) Date each pay period ends within such calendar quarter; (b) Total wages, by pay periods, ending within such calendar quarter; (c) Total number of employees in each pay period. (3) Employing units are required to keep payroll records containing the information herein prescribed for a period of three calendar years, and furnish such information to the Employment Department upon demand. (4) An employer shall furnish on request a weekly payroll record for the base year of any employee or former employee who has filed a claim for benefits. Such information shall be placed in the mail not later than three days after the receipt of such request. (5) In the event an employer fails to comply with this rule, the claim for benefits may be determined on the basis of available records in the possession of the Employment Department, and the employer’s account charged accordingly.