Section 113.8. Records to be kept

(a) All employers are required to retain, preserve, and make available for examination and inspection by the Department, their Commonwealth withholding tax records. Such records shall include the following:

(1) The names, addresses, Social Security numbers, and occupations of employe receiving compensation.

(2) The amount and description where compensation is paid in any medium other than cash, and dates of all compensation payments.

(3) The periods of employment of employees.

(4) The periods for which the employes are paid while absent due to sickness or personal injuries and the amount and weekly rate of such payments.

(5) The identification number of the employer.

(6) Duplicate copies of returns filed and the dates and amounts of remittances made.

(b) For resident or nonresident employees performing services partly within and partly outside this Commonwealth, the employer shall maintain adequate current records which accurately show the amount of compensation from Commonwealth sources, if such employer has not withheld on all of the compensation paid to the employee.