503 10 305

Activity
V.03. HUMAN RESOURCES/Compensation and Payroll
Series Name
Payroll Reports
Series ID
503-10-305
Custodians
Business Affairs: Payroll Services
Description

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.
Retention and Disposal Instructions

(a) 75 years for payroll register, purge;

(b) 6 years for all other related material, purge.

OAR Predecessors
OAR 166-475-0090 (15) Payroll Register
OAR 166-475-0090 (20) Student Social Security/Medicare Tax Review Reports