97C.8 - STATEMENT TO EMPLOYEES.

        97C.8  STATEMENT TO EMPLOYEES.
         The employer shall furnish to all employees a written statement in
      a form prescribed by the state agency suitable for retention by the
      employees, showing the wages paid to the employee after January 1,
      1953.  Each statement shall cover a calendar year, or one, two or
      three quarters, whether or not within the same calendar year, and
      shall show the name of the employee, the period covered by the
      statement, the total amount of wages paid within such period, and the
      amount of tax imposed by this chapter with respect to such wages.
      Each statement shall be furnished to the employee not later than
      thirty days following the period covered by the statement, except
      that, if the employee leaves the employ of the employer, this final
      statement shall be furnished within thirty days after the last
      payment of wages is made to the employee.  The employer may, at its
      option, furnish such a statement to any employee at the time of each
      payment of wages to the employee during any calendar quarter, in lieu
      of a statement covering such quarter, and, in such case, the
      statement may show the date of payment of wages in lieu of the period
      covered by the statement.  
         Section History: Early Form
         [C46, 50, § 97.11; C54, 58, 62, 66, 71, 73, 75, 77, 79, 81, §
      97C.8]