§231h Returns of Compensation; Conclusiveness

Summary

Employers must file reports with the Board showing how much they paid employees. They must do this in the form, way, and at the times the Board requires. If the Board asks, employers must also give workers copies of the reported pay. The Board’s records are taken as final proof of what an employee was paid for each reported period. If the records show no report for a period, that is final proof no pay was made then, unless the mistake or missing report is told to the Board within four years after the day the report was due.