RRS_Series: Payroll Tax

Activity
V.03. HUMAN RESOURCES/Compensation and Payroll
Series Name
Payroll Tax
Series ID
503-10-405
Description

Document tax the university is required to withhold from an employee's salary to pay to the government.

These records found in all media (paper, digital, or other) may include but are not limited to:

  • Employers Quarterly Federal Tax Return (941, 941E);
  • Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (1042);
  • Foreign Person(s) U.S. Source Income Subject to Withholding (1042S);
  • Wage And Tax Statements (W-2);
  • Form OQ, Oregon Quarterly Tax Report;
  • Federal Insurance Contributions Act (FICA);
  • Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (1042) Foreign Person(s) U.S.;
  • related documentation and correspondence, including e-mail.
Retention and Disposal Instructions

6 years after the date the tax becomes due or is paid, whichever is later, purge.

Exception: In the event of a subpoena, audit, legal hold, public records or similar state or federal information request, halt until further instructed any scheduled disposal activities, including purging or transferring material to University Archives.

Custodian
Finance and Administration: Business Affairs: Payroll
OAR Predecessors
OAR 166-475-0090 (3) Employment Division Summary Reports
OAR 166-475-0090 (5) Federal and State Tax Records
OAR 166-475-0090 (23) Wage and Tax Statements (W-2 forms)