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​5.10.2 Payroll Records

Local, state, and federal government agencies require maintenance of payroll-related records.

All records relating to payroll must be retained in a secure location, preferably in a fireproof filing cabinet or vault. The length of time the payroll records must be retained is specified in the Document ​Retention Schedule (sorted by category and record type​).

The records of the following payroll must be maintained:

  • Time records or time sheets

  • Attendance records, which must reflect:

    • Sick time

    • Other time off (e.g., jury duty, vacation, holidays, leaves of absence)

  • Salaries or wages paid

  • Authorizations for deductions or withholdings

    • The names of persons or agencies to which such deductions or withholdings were paid (e.g., retirement contributions, health insurance premiums, garnishments)

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. The ADP Vantage System enables the location's payroll practitioner to print out records as needed for the particular location.