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5.10.2 Payroll Records

​​Both state and federal government agencies require maintenance of payroll-related records.

All records relating to employment—names, addresses, zip codes, assignment, length and dates of service, termination or dismissal, sick leave, time records, rate of compensation, salaries or wages paid, deductions or withholdings made, and the names of persons or agencies to which such amounts were paid—must be retained in a secure location, preferably in a fireproof filing cabinet or vault. The length of time the employment records must be retained is specified in the Document ​Retention Schedule (sorted by category and record type​).

In lieu of the detail records, a complete proven summary payroll record for every employee, containing the same data, may be kept, and the details, as outlined above, may be disposed of after a three-year period. Each location that uses a payroll service should ensure that its service contract includes appropriate provisions for record preservation.

Form I-9: Employment Eligibility Verification

Individual I-9 forms should be kept in a separate binder. For details, see Employment Eligibility Verification Form.