OAR 166-200-0295
Payroll

Payroll is responsible for the management of accounting functions related to employee compensation and benefits as well as, the actual compensation of city employees.

(1)

Deduction Authorization Records — Minimum retention: 3 years after superseded, terminated, or employee separates.

(2)

Deduction Registers — Minimum retention: Registers documenting state and federal taxes, retain 5 years.

(3)

Employee Time Records — Minimum retention:

(a)

For the retention of records documenting the expenditure of grant funds, see Grant Records;

(b)

Other records, retain 4 years.

(4)

Federal and State Tax Records — Minimum retention: 5 years.

(5)

Garnishment Records — Minimum retention: 3 years after resolution.

(6)

Leave Applications — Minimum retention: 3 years.

(7)

Leave Balance Reports — Minimum retention:

(a)

Year-end leave balance reports, retain 75 years after date of hire;

(b)

All other reports, retain 4 years.

(8)

Payroll Administrative Reports — Minimum retention: 3 years.

(9)

Payroll Registers — Minimum retention:

(a)

Year-end, or month-end if no year-end payroll registers, retain 75 years;

(b)

All other payroll registers, retain 2 years.

(10)

Unemployment Records — Minimum retention: 3 years.

(11)

Wage and Tax Statements — Minimum retention: 5 years.

(12)

Withholding Allowance Certificates — Minimum retention: 5 years after superseded or employee separation.

Source: Rule 166-200-0295 — Payroll, https://secure.­sos.­state.­or.­us/oard/view.­action?ruleNumber=166-200-0295.

166‑200‑0200
City Records 166‑200‑0205
Accounting — Bonds 166‑200‑0210
Accounting — Disbursements 166‑200‑0215
Accounting — Financial Reporting 166‑200‑0220
Accounting — Grants 166‑200‑0225
Accounting — Reconciliation 166‑200‑0230
Accounting — Revenue 166‑200‑0235
Administrative 166‑200‑0240
Airport 166‑200‑0245
Budgeting 166‑200‑0250
Building Records 166‑200‑0255
Communications and Distributions 166‑200‑0260
Compliance 166‑200‑0265
Contracts 166‑200‑0270
Information Management 166‑200‑0275
Legal 166‑200‑0280
Library 166‑200‑0285
Mayor/Council 166‑200‑0290
Municipal Court 166‑200‑0295
Payroll 166‑200‑0300
Permitting, Licensing and Certifying 166‑200‑0305
Personnel — Administration 166‑200‑0310
Personnel — Compensation and Classification 166‑200‑0315
Personnel — Medical 166‑200‑0320
Planning and Development 166‑200‑0325
Policy 166‑200‑0330
Professional Development 166‑200‑0335
Property Management — Hazardous Materials 166‑200‑0340
Property Management — Inventory 166‑200‑0345
Property Management — Maintenance and Disposition 166‑200‑0350
Public Safety 166‑200‑0355
Public Works — Engineering 166‑200‑0360
Public Works — Operations 166‑200‑0365
Public Works — Traffic Engineering 166‑200‑0370
Public Works — Wastewater and Water Treatment 166‑200‑0375
Recorder — Elections 166‑200‑0380
Recorder — General 166‑200‑0385
Reporting 166‑200‑0390
Risk Management — Claims 166‑200‑0395
Risk Management — Safety 166‑200‑0400
Scheduling 166‑200‑0405
Security
Last Updated

Jun. 8, 2021

Rule 166-200-0295’s source at or​.us