The Wage Theft Prevention Act (WTPA) took effect on April 9, 2011. The law requires employers to give written notice of wage rates to each new hire.Need help drafting a job offer letter? Specify the basis for the rate paid, i.e. Salary for varying hours, day rate, etc. The offer letter also can reference the annualized salary rate. We explain how to structure a salary negotiation email and how to present the best case for a pay rise. Salary and benefits. Follow these step-by-step instructions to create job-offer letters that reduce legal risks. Links to sample letters are included.