43-413. Statement of withholding to employees
The employer, within thirty-one days after the end of each calendar year, shall 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 before 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.