TRAC_Hairstylist_1986 Code

1986 Cod+Subtitle

F, C h . 61A, Part HIC

( 2 ) I N ~ H A TREQL'IRED
I~
fO BE f UWwLD 8)' WPLoYER -Ewry employer who r e c t , ~
startrnent un&r pratgagraph (I)(A) with respec1 to sick pay paid t o m y employe durinl
calendar year shPkI, on a b r l o r t January 31 01 the succ&~ng year, I u r n i D a u-ritttn s m ~ e m t
such employee thou-tng-

,

wt(r))
or which m
wr;l
ten slatcment!

shdl br
lhh dos. and in sr:

,,a,mtnu

(A) the tnfwmallon sbwn on (he suLcmcnl lurn~shcdunder pmgraph ( I x.4). md
( 8 )11 any ponian af ~ h sick
t pry is e r a l d d k twm
i n m t u n k r wcum lM(~y3).
he prtlm which is not so excludabte and he prim which IS so ucludable.
To r he extent pracrrmblt, the rnEwma~imr q u l r d un&r tht pmedinf scnlcne+ shaH k fum*
on o r wich rhr statement I t I any l r e q u i d undel subsection f a )
hcadmtrIu
P.L PY.N#, 4 mf(rXr)
F L .- 7 .

C 9 k Scr. W k ( I W l l ( A 1 b
! t w n k "&
rhmptr A & klm "rhnpei14". dtmiw July 1.

$~Wab.

(bl S r ~ ~ a h

Is- WZl
SEC. 6052. RETURNS RBCARPING PAYMENT OF WAGES IN
GROUP-TERM LKFE INSURANCE.

US may k)w
which ran k caller

em@yrt

gal-t

FORM OF

shall (ur
r-irc,

r m t r i a svrh dhrr
When w u i d by

(a) RLQUIILUWor m T t ~ t . - E n r t&n
~
rkaduring mny c*k&i
F a r p r m h grmp
kerm lilt insurancr on the lift cd an employer during p r l or all af such calendar year undr~a pdKylm
phcks)catrid drrnlly w i n h r t c ~ l yby such t m m r hall makc r r t w n ucording tq tbr l w m a
rtgula~kosprmribcd by rhr Sccmtary. r ~ r i n fgm h t h t COSI dsuch insurarmand
namt d a d d m a
d ~ h etr n w e t m u k lik such inmranct b p r o d d . buc oaly ta tk uttnt t h ~
the rort d s t d
insurance ir includibk in the employee's erms income under xctian f9In). Fa puof rhic mth.Ibr
t x i r n t ID which L h t r a t d grMlpt+rm li(e insurancr i s includiblt in the rrnplryrr.5 grosl i n t a rmder
~ c t i o nma) 5haII bt de~trmined15 ii the rrnplo>-cr u-crt rht only e m p h r pying such tnplqa
rtmuntratisn in tht Iorn a[ wch insurance.
-t.
P.L. ~ 2 1 2 i. m c x ~ k
.i

.:
<
(A)
I han nor

nu

(b) ~ r r n ~ hm
- nBE FLRUUYEIIm Ewmm
~ w m
m~wov
RE~~IRED-EW
tm
I ~p l g r rcpuirrd l o makr a r c ~ v r nvndrr wbwtim {a) chrll turn&
cmpbytc whasr mme rsrtquired to k wr forth in such rtlurn r written s t n r c m t shm-ing

lo

IB)
(C)

gmuptrrm life imunncc shmn on such return. Tht r r i t i t n sratcmtnt mquird under
xntcncr shall br furnished to thc rmpls\.et on or k i n r f J a n u n ~ p 3 1of the ytar fdbwing
Ior which [he return under rubsection (.8.) was rmuircd L@ bt made.
&docnu

r t q u l d vndtr tbc p r r r d h d t a a h U

P.L PMII. 8 1 5 0 t ~ c ~ l ~ ) :
An klMI(eXI4) -r
Cak Set. 6053bl to mid
.I n b - .

Ptior to a n u d m u t . Cpbr k.W l b l read IS

fdkwr:

M ST~TUP~TI
m BE mwwrn m EIVCOIXLI x rn
m WHDY I-m
IS FI*~IY(EII.-EW~ tmplorv m L i 8 raw vndn &ran(.)
dull lrrnirb I#
urb rmpfoJI+ h70c 04u m t p f h in $41
rrlurn 1
r r i ~ t r nstarrmclrt shmt& tau d tkr smuprcrm lik
i-wt
W n Qn w h m1um. Tht v i t l c n ,uttnrtnt
-KT

~ h rr m p l m
~ a k t f f q janmay 3l d t
k
mum wdm
uk*r m ylowkitb

'"

-cud

(El
psragrr

Thsba.arcPdaKnt.pplip.toa
-(-Writ*M

sen

to

hkr

P. L. LCZtt 6 2 W d l ) l
M C , & k . 60SZ(b)lodu
mpn to Imptrrm liftinsum
brr J I . 1WS.ia uubk yc#nendior

(SK. 6(153j

SEC.6053. REPORTING OF TIPS.
ISec. 6053(a)]
(a) R m n m'EYIUnTW.--Every emplvrhu, in the cwaw oI his rmplaymtnr by a
receives in m y calt-mdar m r h dps which arc *-ages (ss delined i n section 31Zl(d

(2) FUR:
furnish. in IL
Idor btvc

inlurrnrllar'

Returns-4nformation
3401(rl)or w h ~ art
h tompcnsation (ar dtlincd in Kction 323I(c))shall rrpn all such tips rn ont or more
Iurnishtd to h ~ employer
s
on or him the I [ k h b y following such month Such
statemcnrs shall be furnished by the cmplaytc undcr such rcgubu~nr.at ~ u c hother limes bcforc such
IChh dav, and In 5uch form and manner. as may be p r e ~ r i M
by the Serrctarv
writtrn staccmtnts

HA). and

P.L.-55.

aII

bt

P L eb-212, g Xd):

hmmdrrmtu

Inwntd "nf.*trichuc compnulrm far del~ntdm . ~ u m
JUIICH"immodltdy d r t t "m m ~ r m
MOLra 11 Elfrril-T

$ IW6(bXlfXAI.

wrh r u p c r 10 @ m v c d alktr 1%-

fumishd

Amcndcd 1951Cdc bv ruhutui~ng"Sccrcury" Ior "Sttm a w w ktr d t l q r t c - ~ 8 t hp1.c~ ik rppad. Elfutrw

PL.4 9 4 , ~ l k ~ e ~
C& Scr 60fia). Ellutrwz anh
mct~rd
by tmpbmsaltrr I%?

rrrprt

lu ups

y l n ~ r l l n g''sub

-tJuly I . 1m.

mr s u h m
#av

[k
6053@)1
(b) S ~ ~ m i w FURN~SHLD
rs
81- EMF-.-if
he mx impmrd by mtion 3101 w x c t ~ c m3201 ~ a r
the t a x may be) with resptcr to tip reported by an cmplgrct puruvnt tw subKctron ( a ) cacrcdr Ihr has
which can k colkclrd by tht crnploytr pursuant to wctilm 3102 or u r t h 3202 !as the caw ma: h r b . rhc
e r n p w r shall IurnlJh t~ the cmplope a wrirtcn statement showing ~ h amounl
t
01 such rrrtsl. Thc
statemtnt required IU k lurnihtd pursuant ro this ~ u b m t i o nshall bc furnished at such Irmc. shall
contain such other ~nlamatilm.and shaH k in such Iwm as the Sccntary rnry by rrfulationt prr~cribe
When q u l r e d by such rcguhtions. a duplicatt of any such statement shall br Ittd n7th lhr I.ccrriar\.

(n

1. 1981

"or mtim JMZ Ias the

U
-

caw lrur k F ' trnmrdiz~rl?
3i1cr

"mlion3lW. Efhtrw *hh r c s w t
( 190#bX13KA):
A ~ n d c d 1 9 . 4 C a k ~ + u b u 1 1 u r ~ n ~ " 5 r c m u r ) . " l o r " k -1965

P I.-55.
to the iwms w
tme and address

P.L -7.5
P.

tm t z . $Z(a):
A m n W C&

h,& ~ b ) b ? InwrdlnL

-*ICCtm

(as the < a x auy k)"rrnmdutc3y after '-=trn

3101dand

M d t d C&

\U I

I

rwt~xrd
~
riler

SIX+):
Set

bOjMb), t l k c i i r * with rtiwrr
a h t r 1%;

16,

l
a
p

m r t c t d by tmMyrrr

such ern*
IScc. 6053(f)]
( c ) REPORTING RWUIREME~TS
REINING llY CEUTAIX L4RGE FOM)OR BEVERI(;LEsrEsr4BLII;HllE\T~( 1) R E W ~ TO
T SECRETARY.-In the u w or a large Idor bcveragt n u b l ~ a m m teach
,
employtr
shall repor1 to the Secretary. at such time and mannsr as the Secretary may prtxribc by regulation.
the following informarion with mptct La each cllcndar ycar:

: mth r t s w Y
h m k r 31. I%&

(A) The grms recriprs a I such atablifimtnr from the p r w ~ s m
of Idand bevcragc5 tnrhcr
than nonallorablc rtwipts).
(3) The algrtgait amount o l chargt rmiptr (other than rmnallrrcablc recelp1:l

r ~ ~ l t m nfsm
urnirh to tach
5 the cml d Ik
- Ihr prccedin~
t caltndar ycu

(D)T h e sum or(i) the aggregate amount r c p r ~ c dby employees to the e m p l q ~ runder subrcctian {a),

rll k lurniskl t.
the p r W b i n l
t r rubvctim (d
rrruthedu~dm
lo

m e a h

(ii) the amount tht employer is required 10 report u d t r x r ~ i o nmjl with r r s F t tm
scrviu charges of less than 10 percent.
-

( 2 )FWWMI~;
W ~ A T E M W m EIIPWWE.%-E.ch employer k r i b e d ~nparagraph (1) shall
furnish, in such manner 1s the Sccrctary may prcscribr by regularirms,to tack trnplo)rr ot the large

u w h date.

(B)The name of the tmployer.
(C)Thc amount

n l l o r r ~ t d(o tht tmplyer under pwagraph 13) tor all pa!-roll periods
ending within the cahndar year.
Any ahrcmcnt un&r this paragraph shall bc iurnishcd l o ~ b tmpl+cc
c
during January ul tht
ralcndar year Iollrrrin~the calendar year lor which such slattmenr is madc.
13) EMPLOYEE
4LLOTAYION OF 8 PERCENT OF C R m RECLIPI3.-

I n t m a I Rcvtnuc Code

-

t
28 CFR 0 1 . 1 Id-1-95E m i n )
scrlbed in subdivlaton (iXB) of this
pmgcrph which wesseiuks tha employ~M
' ~s h i n g a new mtlcate..
+However. the employer should Worm
the dtstrlct dimtor ff {he employer
bes rarson to believe than arr uhfloyee
ha8 crptdenced r chmP2 of ckeumstanees or d e a d b e d If the ernployee d m not deUver o ntm certffieate w the tmploger within the tan
v a n c e ~ t c e ~ a t t i
(A) Tbs amplow no Im- to day m o d rtcsfm rdPeflEB w d incamb credit
(iil Chonpe in rpmr#P d f ~U. .
paymenh; or
aitu m employat h M €umkhd an
(3) Tbert brs wen a change a t eir- m o d Income endlt U v m c a v e n t
whioh han
efiW of ei- nrtiflora sttting mat a e ~ ~ o ist e
that m t M n g the empIoyee lllbftOIble In eaect for the spom or the emfor the m a d income c d + far t h e ployee. the certtilcnte of the m
u
m is
t r a b l s y w o r u ~ r ~ c rtot e ao longer in tfTect. the enaflom
be in m a for the emplolecb m-.
ntmsh the employer w ~ t hr ncm certhen tb amployea rmut mmke tht t i n m e which rcnemr w d w m or
ccrmerts m v l o d y
by fur- E i r e - w .
riming tlreanployar r naw -ate
[TS.M.
Is PR 10152 F u ~L. 19811
W4 or
Zwm)
mocruou of the wusr
madGA-9
PrAma u r n
ot
w
e of
dor#dSpoddApplioatiorrto
th.
Employment Tmn W)ed
re^^ yryr~rntto tbs
d n earned Inoste, to w m e r
d S u m F, Intercome cmdit m o m w t~ tbe employee
n o l R ~ ~ ~ o l 1 9 5 4 )
(but in an-t
m m b tbrn prtdeud9 paid to me ~mplogec). The 031.8061-1 l k a d a k
be
Fcrm W b (or idmtieal f o m )
(a) ~ u m
of ~&.
The F~OO*
rePrCpuQd in m
m wtb the in- quirtd by the flgPikt$ons in
paft
must shall bs kept eecltro~ly,but no paF
.wctiOm a ~ ~ 1 i - e t h e m
set forth h l l y rod cl-b
titular f m k rcquind for keeping the
t h e callad for. In the
of m y - records. Such farma end
of a ~ -tiom
due to ch*nge of d r - canntfng ~hrlibe usad es wiu ambla
cnmsbaces. t h new certlLlcttt in mv- the district drechr to ascerhin
tht em- whether liability for t u ib h ~ l l l ~ t d -tion
muat be dellvbrad
@OY=
within ten
afbr
d.
if w, the amount t h e m .
p3oyw m
t Ieuns or the
of 6ir(b) ~ppres fl return. szltedjtl, and
cumstmcea The new cerWIcsk
ef- s~nt-~t.
EVperson who ix m
iective under the rulea prodIn puked, by tbr mgul*tions in thta part
m p h (cX2) of W asctlon for later or by instructions applicable B orry
certifi-m. A new c a d f l c a M fCV- farm prescr~btdthereunder, to kesp
nlsheU by *n employee d a b la invalid
copy of any remheduls.
within the meaning of w p h @Xz) mtemcnt. or other documeat. sbJl
of this secUon is co~Mldersdr nullity kwp mch copy an a part of hia m r Q s .
wltb mamct b aL1 ~ a ~ m m
ofb-8
[a) ~ a ~ of
o ctoimantr.
d
Any p c m n
therealter to the employee, T b a Mar (including an employee) who, m
t
certiflcnte of tbe tmplo~€mmin m the regulstiom In this part. claims
d e c t . udesa me emplopte dearW in- a rthnd. credt t or aba~msnt.sball

calendar yew coatinuea in tffect d t h

respect to tht employee only during
that aahndsr yaw l a d until revoked
by the employee or until #mother certin=% t a k a effoct. See m p h s
(dX2) md (c)(%)of this 6 e c U ~ ~
Q) c l l M ~
01r-1)
-tion
of
m r i .E.rfter an emplom furd a r n pn m o d IPcoma a d i t .d-

- ----*

I

i

.. . .:-. .

w

-

-

I

Inter
H9Lrelat

Id)
marr
clrtr
Plop
reco!
Of

4 s

w d
agit

.tM
to hi
-ti
8-

U

r

8ionf
(a)
Tr*W.

rsOul

br tt
one

I

I

ion li)(Bj of this
cessl tatel the erna new certifimk.
lyer should Inr if the emplofer
2 t
sa employee

i

05 dr-

ch-

-bed
I f the emiver a new certllier witthe ten

t

use's m i f i . 1.
bps funish& Y a
t a d v a Frment
hat r c e d i c o b is
.pause of the ernte of the spa- lJ5
the employee W
with
new ~ e r 3ts this chanw of

z

Wstrotfve Pro+
to
Twes #elected
Subtitle F. Infer-

d Applic- 4 9

d

1954)

In pried
The recorUs mitions In U s put
ately. but no pred for keepiw the
and system of ac& ss will ervble
tor to ascertain
rr tBX is f p c u m d
.ttnereof.
-nr. scheduler, and
ersoa who Is reations in t h i s W L
applicable to w
?reunder. to k-p
3.

return. schedule.
: document;. sbaU
part o f

his recoda.

mnts. Any person
r e ) who, pammnt
1 this part. clalma
abatement. shall
id debiled record

tax. interest. addiitionel mount. or
3 which the claim
s W include any
the claimant by
is wctign m d by

I

S31.6001-2 h 3L6001-S. fncludm. which

-

ploymant. domeatic
in r p-ivate
borne or the emplWtr. or m c s net in
the C O W 0 t the t m D ~ 0 ~ ~ 'Or~
-I
pan-cd
for u m w
Suoh recorn
show nlth msmt to
uch cmOl0~4anaidng mch m u r e C o & s h ~ M n g ~ t ~ m
a ~
netattonbf CPCh 8mplo~ce
fo*
Iil Tbe
m,u d LDFQunt
& mm
+erPi#~# M &OF-.
the drtrcr of a n m b a r o f * ~ r a d a u & * ~ ~ b d m h r d -lion
ob
% l a dW-tion
rlth
t4 t h e
urn-. the fnhtmmon ri* rarrDbet ~ m r r l a r a p a l c s d b ~ ~

relate etht clalm.
(d) Rzcordt of nnpIayeu. Whiie not
nrrs&Wrp Iuaspt h t
h aat g r
clPfmgb I t lo addamble far e*eh employee tc keep m m t .

rn

-

-.

r n ~ l f . r h L e h L c + s p ~ b ? ~ m IC)
g - vi samacw
rn ~mplag~c
U l & ~ a s L n t b h m b p v t t o ~ b r p t b yd ~ a ~ t ~ t h e m t p l ~ w h t t b

-

ernployam rad the s t r w h f b ~
u s # w n t n u m ~ r o d ~ u a u
w s d i a msar&mw r l t b tb4 pmpl- &own on rn coownt numbar cud ik
dons of $&Awl-1.
aidtotbatm@ombltbaBocW8b(e) P W and
I w bnkn mrIw -011.
I-&.
(1) dll laoord.r s p u f m l bf tba
(8) The Mtd a m m t md drts of
~ o n r r o ~ m r t r h * U b E ~m
t ab ua
(LodudbYthSmmmmtok-ptb.art
one w mom owmalent rad aaa l n tiom -bib
Oi
nmOi-

~

m

j

r

p

r

r

r

~

~

~

a

a r f o r u v o t m ~ m tttaperiod
d
o l ~ o o t r r r s d ~ ~ c h ~ t .
n o e r r . u h d 6 h u ~ r L t t f m n b e 8 ~ - Ifii) 'ma rnrount ofrpleh m u s b l t i w 1 P s p w t S o n b y ~ ~ -on
m
t w h i a -w
ca, kcept u 0thgrmtdcd In w r p g mbkct to W hf l ~ I Z l-( r & l
Z O l l O m n g Bun-.
pacsoa w S I ~ ~ r x U ) hdmdm.
-L
~ ~ b ~ t b c ~ t h n r f n t h h m
(ivlr The
t unomt of employes trr. or
to k-p rtccrrda fs rmmst of
tu mg unemt sqal.imt to -plofaa
(whaCher or not mch pet#w W U- t*t w l l M wit& Fnmt to suck Dayability for such U M I
mtnr, an& II aoUwtcd at a ti- other
such neb* for at 1-t
fmur parr* t b r n t h 8 t i m c s U G h ~ * w u ~ .
*itu the due dPP o f such tu for the the d*b
Bse
of
raturn perid to which me
rt- 4 sldiM-1 for modaIorw rohtfw to -1fete, or the drtc sudh tPZ It
lecW4n of u n o a ~ t repulrrlaat to tmwhichever Is the 1r-r. The mods q t Plorclpinbmts r e q w by
(c) of
(v) Y f tbs btrl rbmuncmHw m y mis m a o n -1
M mdnfor a m n t -Pa
(rXIXL1) of thi. weperid of rt l a s t totar m rlter the tion) md the -0
&ICOf
I8
trubte W
D
h <.)(lHili)
of thin
date Ghe clrim b flied.
(0 Cross rc/mmae. See HSl.80014 tO scation) ars not equal. tbs muon
S1.60gl-5. l ~ l - ~ a . l ~ r*ddlti~nrl thedor.
recards repuLred dth mpect ta tbb
(8)EVCIT umplo~er&a.U ktbp r s m m
F e i k d Enrrurmnce Cantrlbutlozm Act. of a e d u k l l ~of cLCh ulh8tment or
the U l r o e d R e w e n t Tu Act. the mttIeanent of t u r n W e r tha Psderol
~adcrrlu ~ m ~ l o ~
m nt x
re^. m d muMa Contrlhtfana Act made purthe collection i t i-me
tar at
a u n t to the
In thb PIW.
of
on a y e s , meptctictlyTbe mpioyer n i u l l kcap UI r
Ur mco8 oopy of mdt atrtsrnent
fumUhed m u r a t rn paragrrpb (c) of
f Zl.6011(~l-L.

-

AcL

(a)In gcn.mu& Q) Eve- empbyer I f t
ble for tax d e r the Federd L a r r v

Con~butJonaAct 8-

keep m o a o f

all rcaruaerrtloa. whsthcr LP G#II or in
P mediurn 0th- W cmh. pdd to Us
smployaes d k r 1951 fur mm3oea (atbar

m)

0Ever3 mnptoytr dull keep recotds

of all remumerstion La tba form of tip#
in
I ' C W l V e d by b h aamDlOgW ritcr
the QOP~W Ot theLT tfipbment and reported W hinr p u n u t to 6actlou

W r l . The employtr ahall keep w
pas of hh m F d r employee #tamthm ~ c u l t u r n tlabor which con- menu of Up fumfsbed U n p~lauaat
stttuw or Ia deemed to caastituw am- to e t i o n m a ) ( d m the Lnfonna-

8

W

I

26 CFR Ch.1 (4-1-95 Earn)

I

tion dlscIored by sncb abatements Is recorded-on another document retsined
bg tb+ emploper riumornt to pafrgroph
(ax11 of W section) md ooplea of amvloycr ehtemeots furnlshed employess
pw6tamt to mtion m).
scrtrfes.
@1 &-+&ral
boarI

cbsra~ter of the a&cw
for rbich
8uch ~ a d h r e m u n ~ o 9wau prid.
When the e m incus W i t y for
tbe U m Imposad by the FWqral Ins - ~
Coatributions Act with -t
m w sncb ~ t 6 hmrnlltlC=uon which
he did not m v i o a y e*psct would be
u n d I C t P t Z r a o l C i h c c o u r s e o l ~ ' ~subject t o t h e t a r @ , t h e u n o u n t o f ~
trade m
(1) Emm tmplam such arh nmrtaentiorr mob -0who
crsh -tdm
fs5I Lndt r m a t a r of m
r
d W bs dttcrfor the perIfor him *r
W mLaed by the tmployv h
k t of
of PgCfuiltam m r rbicb oonstitPb his howlrod belief.
or fa dwmsd h wmutltota d o g (ir) The amount of - o m
or
Dent, of dam-Mc mmlw in a mmta W umwat mlrlalcnt to t4gloyss
bmeolthc~oyarnntonr~op
~collectabaith~tWmchclah

In

tic

ta
I

let

-.

OP

a

-

8pt

c m W d f a r ~ t . a e d d C e ~ t i nmm-anandthe-month
t h e ~ ~ ~ e o f b h W o r M w d
keep -a oidl d &
tion with
b rhich he
M
erpsctr to lnm. lhbma for tha
i m m by the Fsdar*l Xusamaa a n uibutlona bot, or with raspbet to
whlcbuuounb~rrlwt~tmpl
t u M dduetsd b
1
-t
rn -On

B92a01-9.-4,
S1.9112Caw far
d u n g , rn
spectt~ely, b tbe UbUm for emp l o w taz whluh is h c u z m d whsn
vPge M W * s d .
UbWw for
employer fu rrhieb
h a m s d when
M ~ ~ 1 4w time .rhea
wpgw
~ I UM * e d Such
recorda shrll ahow
b eu!h
c m ~ o y s t~ # f r l n g such & =muaaa(8). SW

lunU
rblcBWUWtCb6Cb~(b)of
491-1
f ~ ~r~ O W O D S to -1I ~ O Of
D UI1mmU qdorknt to tm-

pl0Y- taz
(v) Tb the m n t matlflrl to r dbtcrmlPaUw of tu H*Mlity. the ntmaker
o
O~
idPJndWcrchCrle~gauriter
-Neb rofl~dtUd
rblch
m m m
d w m to mwtfm@
tmplopment i a L r d b the sm-

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--

f l o ? ~fbf
r a m d m
pu#d on a Urn W
(2)
to
" C ~ W
lecder''.
thrt
O daflrwd b rtcuon 3~u(1).W h e a Lndi+idurls for
t h o mrfo-ct
of rgrlcultanl labr
Pftu Deanbcr 31. 1958. BhrH kacp
records af
-0:
-t
mrfllng r d d . or if none. m
t rddra=:
nwatiomand idtntification numbr, Cf any. of
ti) T'ht nams of the empIogee.
lii)The socount number of m& em- such "crmlsrdcr".
ployetr t o whom wrgea far much w d w ~ J I .
rn 1~ m m, 0,1964 *a
u0 w d
m
d of ~mendad by TD.Wl, 34 Fp. 1003. J m a
531.3U1 IaH, and ruch &ditional snfor- lrree]
nution as sa rcQuLrsd bF -pa
(c)
of 131.6011@swhen
amploy- does 1al6QOI3 Additi0o.l m*
hlbaR
d
c W r n i Tu A&
not ad*
the employer w U t ldn &
count numbdr and -4
am M
g)R e e m of ~ O Y C T L 11)
. Every emon an w u a t n n m l w cafd Isapd tO ploper llrble for h a rlndef the Mfmrd
the employe4 by the SWaJ %curlty Itsmment Tax Act &aU ketp recorda
AdmlnJ~tiati~&
of all remuention (whether in money
(ifl) T h e amount of mch ~arlhremu- or M somewhlcb w be LUUU in
neratfoa pafbto wo emflog- (includ- Iieu of mbmyl. other W Up. W d to
in8 ang. rum rrlthhdld U-rn
u tar 2ds employen lrtcr IW for rtmlcea
or for my other m m ) for agricul- rendered to him tineloding "tim
turd l a h r wucn w ~ t l t u hor la lost") d & r 135t. Such records Wl
deemed h~constimW cmfloyment, for show with respect m a c h employeedomentic eervics jn a privaW home of
(1) The m e and wkkess ot the em-

the emplofer not on r

-

0-mt

lor profit. or for =mi06 not In &e
o o m of the employeir'a m e or baaines; the Calendar month in which snch
a h remunerauon was paid: and the

*-

*

ploy-.

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