OAR 166-150-0155
Payroll Records
(1)
Deduction Authorization Records: Records documenting employee application and authorization for voluntary payroll deductions, direct bank deposits, and related actions. Payroll deductions are directly deposited or remitted to the authorized financial institution, insurance company, or other agency or vendor. Records may include insurance applications, enrollment cards, deduction authorizations, approval notices, deduction terminations, and related records. (Minimum retention: 3 years after superseded, terminated, or employee separates)(2)
Deduction Registers: Registers or records serving the same function of documenting voluntary and/or required deductions from the gross pay of agency employees. Types of deductions include federal income and social security taxes, state tax, workers’ compensation, union dues, insurance, deferred compensation, credit union, parking permit, prewritten checks, garnishments, levies, charitable contributions, and others. Information may include employee name and number, pay period, social security number, total deductions, net pay, check number, and related data. (Minimum retention: (a) Registers documenting state and federal taxes: 5 years (b) Other registers: 3 years(3)
Employee Time Records: Records documenting hours worked, leave hours accrued, and leave hours taken by agency employees. Information usually includes employee name and social security number, hours worked, type and number of leave hours taken, total hours, dates, and related data. SEE ALSO Leave Applications in this section. (Minimum retention: 4 years)(4)
Federal and State Tax Records: Records, in addition to those itemized in this section, used to report the collection, distribution, deposit, and transmittal of federal and state income taxes as well as social security tax. Examples include the federal miscellaneous income statement (1099), request for taxpayer identification number and certificate (W-9), employer’s quarterly federal tax return (941, 941E), tax deposit coupon (8109), and similar federal and state completed forms. (Minimum retention: (a) For the retention of records documenting expenditure of grant funds: see Grant Records in the Financial section (b) Retain other records: 4 years)(5)
Garnishment Records: Records documenting requests and court orders to withhold wages from employee earnings for garnishments, tax levies, support payments, and other reasons. Usually includes original writs of garnishment, orders to withhold for the Oregon Department of Human Resources, federal or state tax levies, recapitulations of amounts withheld, and related records. Information usually includes employee name and number, name of agency ordering garnishment, amount, name of party to whom payment is submitted, dates, and related data. (Minimum retention: 3 years after resolution)(6)
Leave Applications: Applications or requests submitted by employees for sick, vacation, compensatory, personal business, family and medical leave, long term leave, and other leave time. Information usually includes employee name, department, date, leave dates requested, type of leave requested, and related data. SEE ALSO Employee Time Records in this section. (Minimum retention: 3 years)(7)
Leave Balance Reports: Reports documenting individual employee accrual and use of sick, vacation, compensatory, personal business, family and medical leave, and other leave time. Information usually includes employee name and number, social security number, leave beginning balance, leave time accrued, leave time used, ending balance, and related data. SEE ALSO Employee Benefits Records in the Personnel section. (Minimum retention: (a) Year-end leave balance reports: 75 years after date of hire (b) Other reports: 4 years)(8)
Payroll Administrative Reports: Reports, statistical studies, and other records designed and used for budget preparation, projections, workload and personnel management, research, and general reference. Often consists of recapitulation reports organizing wages, deductions, and other data into categories such as quarter-to-date, year-to-date, fiscal year-to-date, department, division, section, employee/employer contributions, and others. (Minimum retention: 3 years)(9)
Payroll Registers: Registers or records serving the same function of documenting the earnings, deductions, and withholdings of agency employees. Information usually includes employee name and number, social security number, hours worked, rate, overtime, vacation value, leave taken or accrued, various allowances, gross pay, federal and state withholding, voluntary deductions, net pay, and related data. (Minimum retention: (a) Retain year-end, or month-end if no year-end payroll registers: 75 years (b) Retain other payroll registers; 3 years)(10)
Unemployment Compensation Claim Records: Records documenting claims submitted by former agency employees for unemployment compensation. Usually includes claims, notices, reports, and related records. May also include records generated by the appeal of claim determinations. (Minimum retention: 3 years)(11)
Unemployment Reports: Records documenting employee earnings on a quarterly basis. Used to document costs and charges in the event of an unemployment compensation claim. Information includes employee name, social security number, quarterly earnings, days worked, totals, and other data. (Minimum retention: 3 years)(12)
Wage and Tax Statements: Annual statements documenting individual employee earnings and withholdings for state and federal income taxes and social security tax. Also known as federal tax form W-2. Information includes agency name and tax identification number, employee name and social security number, wages paid, amounts withheld, and related data. (Minimum retention: 5 years)(13)
Withholding Allowance Certificates: Certificates documenting the exemption status of individual agency employees. Also described as W-4 forms. Information includes employee name and address, social security number, designation of exemption status, and signature. (Minimum retention: 5 years after superseded or employee separates)
Source:
Rule 166-150-0155 — Payroll Records, https://secure.sos.state.or.us/oard/view.action?ruleNumber=166-150-0155.