A. A licensee that provides payroll processing services shall:
1. Issue reports to customers detailing customer payroll obligations in advance of the payroll funds being deducted from an account; and
2. Make available worker paystubs or equivalent statements to workers.
B. The provisions of subsection A shall not apply to a licensee providing payroll processing services where the licensee's customer designates the intended recipients to the licensee and is responsible for satisfying the requirement in subdivision A 2.