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The FIRST action an employer should take when a natural disaster occurs is:
Comprehensive and Detailed Explanation:
When a natural disaster occurs, the first priority of any employer should be to ensure the safety and well-being of employees.
Step 1: Confirm employee safety -- Employers should account for all employees and provide immediate assistance if needed.
Step 2: Assess business operations impact -- Once employees are safe, the employer can begin securing records and office space.
Option A is incorrect because accessing payroll records is important but secondary to employee safety.
Option C is incorrect because temporary housing is not the employer's primary responsibility.
Option D is incorrect because securing office space is a later step in disaster recovery.
FEMA -- Emergency Preparedness Guidelines for Businesses
Payroll.org -- Disaster Recovery for Payroll Operations