58-55-211. Pay statement required.
(1) On the day on which a contractor licensed under this part pays an individual for work that the individual performed, the contractor shall give the individual a written or electronic pay statement that states: the individual's name; the individual's base rate of pay; the dates of the pay period for which the individual is being paid; if paid hourly, the number of hours the individual worked during the pay period; the amount of and reason for money withheld in accordance with state and federal law, including: state and federal income tax; Social Security tax; Medicare tax; and court-ordered withholdings; and the total amount paid to the individual for that pay period.
(2) A person licensed under this chapter shall: comply with the requirements described in Subsectionregardless of whether the person pays the individual by check, cash, or other means; (1) retain a copy of each pay statement described in Subsectionfor at least three years after the day on which the person gives a copy of the pay statement to the individual; and (1) upon request, make the pay statement records described in this section available to the division for inspection.