5 Del. C. § 2330: Disclosures for payroll processing services [For application of this section, see 85 Del. Laws, c. 338, § 3].

(a) A licensee that provides payroll processing shall do all of the following:

(1) Issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account.

(2) Make available worker paystubs or an equivalent statement to workers.

(b) Subsection (a) of this section does not apply to a licensee providing payroll processing services where the licensee’s client designates the intended recipients to the licensee and is responsible for providing the disclosures required by paragraph (a)(2) of this section.