(a) Each farm labor contractor, agricultural employer and
agricultural association which employs any migrant or seasonal
agricultural worker shall make and keep the following records with
respect to each worker including the name, permanent address, and Social
Security number:
(1) The basis on which wages, are paid;
(2) The number of piecework units earned, if paid on a piecework
basis;
(3) The number of hours worked;
(4) The total pay period earnings;
(5) The specific sums withheld and the purpose of each sum withheld;
and
(6) The net pay.
(b) Each farm labor contractor, agricultural employer and
agricultural association which employs any migrant or seasonal
agricultural worker shall preserve all payroll records with respect to
each such worker for a period of three years.
(c) When a farm labor contractor furnishes any migrant or seasonal
agricultural worker, and the farm labor contractor is the employer, the
farm labor contractor must furnish the agricultural employer,
agricultural association or other farm labor contractor to whom the
workers are furnished, a copy of all payroll records required under
paragraph (a) of this section which the farm labor contractor has made
regarding such worker for that place of employment. The person receiving
such records shall maintain them for a period of three years.
(d) In addition to making records of this payroll information, the
farm labor contractor, agricultural employer and agricultural
association shall provide each migrant or seasonal agricultural worker
employed with an itemized written statement of this information at the
time of payment for each pay period which must be no less often than
every two weeks (or semi-monthly). Such statement shall also include the
employer's name, address, and employer indentification number assigned
by the Internal Revenue Service. This responsibility does not require
needless duplication such as would occur if each provided the worker
with a written itemized statement for the same work.
