(a) A licensee that provides payroll processing services shall:
(1) issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account; and
(2) make available worker paystubs or an equivalent statement to workers.
(b) This section shall 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 (a)(2) of this section.