1. A licensee that provides payroll processing services shall:
a. Issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account; and b. Make available worker paystubs or an equivalent statement to workers.
2. Subsection 1 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 subdivision b of subsection 1.