Payroll Record Retention

The guidelines below are intended to help determine how long payroll records need to be retained in the department. Certain records may be kept longer in Human Resources.

  • Departmental employee files – including copies of data forms, offer letters, salary increase letters, reclassification letters, etc. can be disposed of 7 years after the date of resignation or retirement.
  • Biweekly Control Reports - should be kept for audit purposes for 18 months from the pay date.
  • Sick & Vacation Departmental Control Reports - should be kept for audit purposes for 18 months from the pay date.
  • Timesheets – are the source documents from which Time Entry records are created. These records may be required for audit purposes for 18 months from the date of entry.