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Payroll

Fiscal

Payroll
Title Major Revision Previous Schedules Schedule Item
Payroll,

including information on gross and net pay, base pay, taxes, and other deductions

 CO2 372; MU1 345; ED1 179; MI1 291 524

a: Year-end payroll, including detailed information necessary for salary verification for retirement and social security purposes:
RETENTION: 55 years

b: Periodic payroll, including detailed information necessary for salary verification for retirement and social security purposes, when no year-end payroll is maintained or year-end payroll does not contain this required detailed information:
RETENTION: 55 years

c: Periodic payroll, not including detailed information necessary for salary verification for retirement and social security purposes:
RETENTION: 6 years

d: Warrant authorizing payment of salaries based on a specific payroll, if maintained separate from payroll itself:
RETENTION: 6 years

e: Preliminary draft of payroll:
RETENTION: 0 after warrant authorizing payment of salaries is signed

f: County's information copy of municipal, school, fire or special district payroll:
RETENTION: 0 after no longer needed
Payroll, contributions, or related report

covering all employees or an individual employee, and not covered by specific item in this section
NOTES: Local governments may wish to retain these records longer (i.e., 55 years) for social security or retirement documentation purposes.

 CO2 373; MU1 346; ED1 180; MI1 292 525

a: When needed for audit or other fiscal purposes:
RETENTION: 6 years

b: When not needed for audit or other fiscal purposes:
RETENTION: 0 after no longer needed
Payroll distribution breakdown record

used to distribute or classify labor costs:
RETENTION: 6 years
NOTES: Local governments may wish to retain these records longer (i.e., 55 years) for social security or retirement documentation purposes.

 CO2 374; MU1 347; ED1 181; MI1 293 526
Summary record of employee's payroll changes:


RETENTION: 6 years after termination of employment

 CO2 375; MU1 348; ED1 182; MI1 294 527
Employee's time records:


RETENTION: 6 years

 CO2 376; MU1 349; ED1 183; MI1 295 528
Record of employee absences or accruals


NOTES: This item does not apply to an employee's time cards or sheets.

 CO2 377; MU1 350; ED1 184; MI1 296 529

a: When not posted to periodic cumulative time summary record:
RETENTION: 6 years

b: When posted to periodic cumulative time summary record:
RETENTION: 1 year
Employee request for and/or authorization given to employee to use or donate sick, vacation, personal or other leave, or to work overtime:


RETENTION: 6 years

 CO2 378; MU1 351; ED1 185; MI1 297 530
Record of assignments, attachments, and garnishments of employee's salary,

including pension loan paybacks and time buybacks

 2020 (♦)
 CO2 379; MU1 352; ED1 186; MI1 298 531

a: When employment was terminated prior to satisfaction:
RETENTION: 6 years after termination of employment

b: When satisfied, cancelled, or withdrawn:
RETENTION: 5 years after satisfaction or withdrawal
Employee's voluntary payroll deduction request form,

including but not limited to deferred compensation or health saving account requests:
RETENTION: 5 years after authorization expires

 2020 (♦)
 CO2 380; MU1 353; ED1 187; MI1 299 532
Schedule or other notification from issuing bank

showing savings bond purchased for employee:
RETENTION: 5 years after latest bond issue

 CO2 381; MU1 354; ED1 188; MI1 300 533
Employee's personal earnings record

used to prove end-of-year total earnings, retirement or other deductions and taxes withheld:
RETENTION: 6 years
NOTES: Local governments may need to retain these records longer for social security or retirement documentation purposes.

 CO2 382; MU1 355; ED1 189; MI1 301 534
Employee's declaration of intention to accept or reject Social Security:


RETENTION: 10 years after employee dies or reaches age 75, whichever is shorter

 CO2 383; MU1 356; ED1 190; MI1 302 535
Quarterly or other periodic report of wages paid

prepared for Social Security, and report of any adjustments or corrections:
RETENTION: 6 years after year in which wages were reported

 CO2 384; MU1 357; ED1 191; MI1 303 536
Copy of federal determination of error in wage reports

(Form OAR-S30 or equivalent record):
RETENTION: 6 years after determination received

 CO2 385; MU1 358; ED1 192; MI1 304 537
Payroll report

submitted to New York State Employee's Retirement System, Policemen's and Firemen's Retirement System, State Teachers Retirement System, or any other official pension system:
RETENTION: 6 years
NOTES: Local governments may wish to retain these records longer (i.e., 55 years) for social security or retirement documentation purposes.

 2020 (♦)
 CO2 386; MU1 359; ED1 193; MI1 305 538
Employer's copy of federal tax returns,

including annual and quarterly returns, continuation sheets, notices of tax return due, or equivalent forms:
RETENTION: 4 years after tax paid

 2020 (♦)
 CO2 387; MU1 360; ED1 194; MI1 306 539
Employer's copy of U.S. Internal Revenue Service tax forms,

including but not limited to U.S. Information Returns, Withholding Tax Statement (Form W-2), Transmittal of Wages and Tax Statements (Form W-3), Request for Taxpayer Identification Number (TIN) and Certification (Form W-9), or equivalent forms:
RETENTION: 5 years

 2020 (♦)
 CO2 388; MU1 361; ED1 195; MI1 307 540
Employee's Withholding Exemption Certificate (Form W-4),

or equivalent form:
RETENTION: 4 years after a superseding certificate is filed or employment is terminated

 2020 (♦)
 CO2 389; MU1 362; ED1 196; MI1 308 541
Employer's copy of New York State income tax records

relating to employees:
RETENTION: 4 years after tax was paid

 2020 (♦)
 CO2 390; MU1 363; ED1 197; MI1 309 542
Direct deposit records,

covering direct deposit of employee's salary, including but not limited to application to begin or terminate direct deposit, and transaction log or similar reports:
NOT COVERED: Routine payroll logs or reports showing pay to employees, including direct deposit payments, are covered by item no. 524.
RETENTION: 5 years after authorization expires

 CO2 850; MU1 724; ED1 342; MI1 722 544
Accounting and financial reporting for post-employment benefits other than pensions (OPEB)


2020 (♦)
 543

a: Final reports:
RETENTION: 6 years
NOTES: Local governments may wish to retain these records longer for retirement documentation purposes.

b: All other records, including drafts and working papers:
RETENTION: 6 years