Sec. 190-8.2. Employer records

(a) Every employer shall establish, maintain and preserve for not less than three years, the following payroll records which shall show for each employee:

(1) name and address;

(2) social security number;

(3) total hours worked daily and weekly;

(4) when a piece-rate method of payment is used, the number of units produced daily and weekly;

(5) gross wages;

(6) deductions from gross wages;

(7) allowances claimed as part of the minimum wage;

(8) any cash advanced;

(9) date of birth of individuals employed at the youth rate; and, for minors under 17 years of age, the name and address of the minor's parent or guardian; and, for minors under 16 years of age, the number of the farm work permit issued to such employee;

(10) the wage rate; and

(11) copy of applicable employee work agreement.

(b) Every employer shall make such records or sworn certified copies thereof available upon request of the commissioner at the place of employment.