BOS CRA Rules

Rules · PAY

PAY-08 — Record of Employment. Paper

Current — Verified against the live source. Safe to cite.

Record of Employment. Paper: within 5 calendar days of either the first day of the interruption of earnings or the day the employer becomes aware of it. Electronic, weekly, biweekly or semi-monthly pay periods: up to 5 calendar days after the end of the pay period in which the interruption occurs. Electronic, monthly or 13 pay periods a year: the earlier of 5 calendar days after the pay period ends and 15 calendar days after the first day of the interruption. Electronic filers need not give the employee a paper copy

Sources

Record

Anchor ID
PAY-08 (permanent)
Jurisdiction
FED
Section
2.7 Employment status, payroll and information returns
Verified
2026-08-27 — by a person, against the source
Review cycle
legislative