Payroll & Tax Records
| Employee Record | ERISA | FLSA, EPA | FMLA | ADEA | Title VII, ADA | OSHA | Tax Laws |
| Daily and Weekly work hours |
3 years from last entry | 3 years from last entry | 1 year after record created | 4 years after tax due or paid | |||
| Regular pay rate/ basis/ exclusions |
3 years from last entry | 3 years from last entry | 3 years from last entry | 1 year after tax due or paid | |||
| Dates, amounts of total compensation /wages paid per period |
3 years after payment | 3 years after payment | 3 years after payment | 1 year after record created | |||
| Straight-time, overtime earnings per day/week |
3 years after payment | 3 years after payment | 3 years after payment | 1 year after record created | 4 years after tax due or paid | ||
| Deductions from/additions to pay |
2 years after payment | 3 years after payment | 1 year after record created | 4 years after tax due or paid | |||
| Tip reporting statements | 3 years after payment | 3 years after payment | 1 year after record created | ||||
| Pension, annuity payments | While relevant | 3 years after payment | 3 years after payment | 1 year after record created | 4 years after tax due or paid | ||
| Accident/ health plan payments |
While relevant | 3 years after payment | 3 years after payment | 1 year after record created | |||
| Fringe benefit payments | While relevant | 3 years after payment | 3 years after payment | 1 year after record created | |||
| Wage rate tables | 2 years from last entry | 1 year after record created | |||||
| Work schedules, time cards, units produced | 2 years from last entry | 3 years from last entry | 1 year after record created | ||||
| Job descriptions | 2 years after created | 1 year after record created | |||||
| Merit/seniority systems | 2 years after created | 1 year after system discontinued | 1 year after record created | ||||
| Individual contracts and collective bargaining agreements | 3 years from last entry | 1 year after record created | |||||
| Withholding (w/h) agreements, & dates/amounts of w/h for specific taxes |
3 years after created | 3 years after created | 1 year after created | ||||
| Amount of pay subject to specific taxes | 4 years after tax due or paid | ||||||
| Explanations of discrepancies between total pay and taxable pay | 4 years after tax due or paid | ||||||
| Explanations of pay differentials between sexes for employees performing same jobs |
2 years after created | ||||||
| Data used to calculate experience ratings for FUTA and amounts paid to state unemployment funds |
4 years after tax due or paid | ||||||
| Tax returns, schedules, statements and forms |
4 years after tax due or paid |
ERISA: Employee Retirement Income Security Act
FLSA: EPA Fair Labor Standards Act, Equal Pay Act
FMLA: Family & Medical Leave Act
ADEA: Age Discrimination in Employment Act
IRCA: Immigration Reform & Control Act
Title IIV, ADA: Civil Rights Act, Americans with Disabilities Act
OSHA: Occupational Safety & Health Act
