1. A licensee that provides payroll processing services shall do all of the following:
a. Issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account.
b. Make available worker pay stubs or an equivalent statement to workers.
2. This section does not apply to a licensee providing payroll processing services where the licensee’s client designated the intended recipients to the licensee and the licensee is responsible for providing the disclosures required by subsection 1, paragraph “a”.