OAR 166-450-0085
Payroll Records
(1)
Employee Time and Attendance Records: Records document employee time worked and attendance. Records may include but are not limited to time cards or sheets; monthly summary reports of employee attendance; forms used to record attendance, sick, vacation, overtime, and compensatory time; requests and approval forms for leave; sick leave records; vacation leave records; absence, sick and vacation leave summary reports; overtime authorization or certification; and related documentation and correspondence. Some records may be duplicated in the employee’s personnel file. SEE ALSO: Employee Payroll Records this section. (Minimum retention: (a) Time sheets: three years; (b) Summary reports: 1 academic year; (c) Other records: two years after employee separation).(2)
Employee Payroll Records: Records document individual employee pay history. The records may include but are not limited to employee time and attendance records; payroll authorization records; source documentation authorizing payroll deductions and withholding such as W-4 forms; PERS enrollment forms; insurance applications and beneficiary designations; leave authorization records; pay related personnel action documents; garnishment orders; child support claim records; electronic deposit authorizations; deduction reports; and correspondence. (Minimum retention: Records necessary for PERS enrollment: 75 years; Other records: five years after employee separation if records are filed under name of individual or three years if records are batch filed).(3)
Payroll Register: Records document the earnings, voluntary and required deductions and withholdings of all college employees. The records may include monthly listings of all paid employees with details of their earnings and deductions. (Minimum retention: Year-end official copy: 75 years; Other copies including monthly reports: one year).(4)
Wage and Tax Statement: Records document individual earnings and withholdings for state and federal taxes and social security. The records consist of Forms W-2 and wage and tax reports filed with the federal and state governments. (Minimum retention: five years).
Source:
Rule 166-450-0085 — Payroll Records, https://secure.sos.state.or.us/oard/view.action?ruleNumber=166-450-0085.