43-413. Statement of withholding to
employees


The employer shall, within thirty days after the end of each calendar year, furnish
each employee with either a statement of the amount withheld during the previous tax
year, showing the gross earnings and the amount of tax withheld or, if the termination of
employment is prior to the end of the year, within fifteen days after the termination of
employment, a summary statement showing the total earnings for the tax year and the
amount of taxes withheld from compensation.