(a) Every employer of seasonal farm labor and every farm labor contractor shall make, keep and preserve such records, including the Social Security number of the persons employed by him, or of the persons contracted for or recruited by him, or employed under his supervision, and of the wages, hours, wage rate or rates, piece rate or rates, and other conditions and practices of employment maintained by him, and shall preserve such records for such periods of time, and shall make such reports therefrom as shall be required by Federal law or regulation, by Commonwealth law or regulation, and by the local taxing body. Such records shall include satisfactory evidence of timely payment of wages, either by receipt signed or by check endorsed by the payee.

(b) Every employer of seasonal farm labor shall furnish to each seasonal farm worker, at the time of payment of wages, salaries or other compensation for time, or labor, or work performed, a written statement in such manner and in such form as may be prescribed by the Department of Revenue, showing the amount of compensation paid by the employer to the seasonal farm worker, the wage rate or rates, hours worked, piece rate or rates, and units of work performed if applicable, the computation of gross compensation, the amounts deducted or withheld for every purpose, and such other information as the Department of Revenue shall prescribe.