Document reporting of payroll information, including monthly listings of all paid employees with their earnings and deductions.

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

• payroll register/listing of employees with their earnings and deductions;
• Federal Insurance Contributions Act (FICA) reports and supporting material;
• payroll review reports;
• reconciliations;
• related documentation and correspondence, including e-mail.