A licensee that provides payroll processing services shall: Issue reports to clients detailing client payroll obligations in advance of the payroll funds being deducted from an account; and Make available worker paystubs or an equivalent statement to workers. If the licensee’s client designates the intended recipients to the licensee and is responsible for providing the disclosures required by §A(2) of this regulation, §A of this regulation does not apply to a licensee providing payroll processing services.