Or. Admin. R. 166-150-0155 - Payroll Records
(1)Deduction Authorization
Records Records documenting employee application and authorization for
voluntary payroll deductions, direct bank deposits, and related actions.
Payroll deductions are directly deposited or remitted to the authorized
financial institution, insurance company, or other agency or vendor. Records
may include insurance applications, enrollment cards, deduction authorizations,
approval notices, deduction terminations, and related records. (Minimum
retention: 3 years after superseded, terminated, or employee
separates)
(2)Deduction
Registers Registers or records serving the same function of documenting
voluntary and/or required deductions from the gross pay of agency employees.
Types of deductions include federal income and social security taxes, state
tax, workers' compensation, union dues, insurance, deferred compensation,
credit union, parking permit, prewritten checks, garnishments, levies,
charitable contributions, and others. Information may include employee name and
number, pay period, social security number, total deductions, net pay, check
number, and related data. (Minimum retention:
(a) Registers documenting state and federal
taxes: 5 years
(b) Other registers:
3 years
(3)Employee Time Records Records
documenting hours worked, leave hours accrued, and leave hours taken by agency
employees. Information usually includes employee name and social security
number, hours worked, type and number of leave hours taken, total hours, dates,
and related data. SEE ALSO Leave Applications in this section. (Minimum
retention: 4 years)
(4)Federal and State Tax Records
Records, in addition to those itemized in this section, used to report the
collection, distribution, deposit, and transmittal of federal and state income
taxes as well as social security tax. Examples include the federal
miscellaneous income statement (1099), request for taxpayer identification
number and certificate (W-9), employer's quarterly federal tax return (941,
941E), tax deposit coupon (8109), and similar federal and state completed
forms. (Minimum retention:
(a) For the
retention of records documenting expenditure of grant funds: see Grant Records
in the Financial section
(b) Retain
other records: 4 years)
(5)Garnishment Records Records
documenting requests and court orders to withhold wages from employee earnings
for garnishments, tax levies, support payments, and other reasons. Usually
includes original writs of garnishment, orders to withhold for the Oregon
Department of Human Resources, federal or state tax levies, recapitulations of
amounts withheld, and related records. Information usually includes employee
name and number, name of agency ordering garnishment, amount, name of party to
whom payment is submitted, dates, and related data. (Minimum retention: 3 years
after resolution)
(6)Leave
Applications Applications or requests submitted by employees for sick,
vacation, compensatory, personal business, family and medical leave, long term
leave, and other leave time. Information usually includes employee name,
department, date, leave dates requested, type of leave requested, and related
data. SEE ALSO Employee Time Records in this section. (Minimum retention: 3
years)
(7)Leave Balance
Reports Reports documenting individual employee accrual and use of sick,
vacation, compensatory, personal business, family and medical leave, and other
leave time. Information usually includes employee name and number, social
security number, leave beginning balance, leave time accrued, leave time used,
ending balance, and related data. SEE ALSO Employee Benefits Records in the
Personnel section. (Minimum retention:
(a)
Year-end leave balance reports: 75 years after date of hire
(b) Other reports: 4 years)
(8)Payroll Administrative
Reports Reports, statistical studies, and other records designed and
used for budget preparation, projections, workload and personnel management,
research, and general reference. Often consists of recapitulation reports
organizing wages, deductions, and other data into categories such as
quarter-to-date, year-to-date, fiscal year-to-date, department, division,
section, employee/employer contributions, and others. (Minimum retention: 3
years)
(9)Payroll Registers
Registers or records serving the same function of documenting the
earnings, deductions, and withholdings of agency employees. Information usually
includes employee name and number, social security number, hours worked, rate,
overtime, vacation value, leave taken or accrued, various allowances, gross
pay, federal and state withholding, voluntary deductions, net pay, and related
data. (Minimum retention:
(a) Retain
year-end, or month-end if no year-end payroll registers: 75 years
(b) Retain other payroll registers; 3
years)
(10)Unemployment Compensation Claim
Records Records documenting claims submitted by former agency employees
for unemployment compensation. Usually includes claims, notices, reports, and
related records. May also include records generated by the appeal of claim
determinations. (Minimum retention: 3 years)
(11)Unemployment Reports Records
documenting employee earnings on a quarterly basis. Used to document costs and
charges in the event of an unemployment compensation claim. Information
includes employee name, social security number, quarterly earnings, days
worked, totals, and other data. (Minimum retention: 3 years)
(12)Wage and Tax Statements
Annual statements documenting individual employee earnings and withholdings for
state and federal income taxes and social security tax. Also known as federal
tax form W-2. Information includes agency name and tax identification number,
employee name and social security number, wages paid, amounts withheld, and
related data. (Minimum retention: 5 years)
(13)Withholding Allowance
Certificates Certificates documenting the exemption status of individual
agency employees. Also described as W-4 forms. Information includes employee
name and address, social security number, designation of exemption status, and
signature. (Minimum retention: 5 years after superseded or employee
separates)
Notes
Stat. Auth.: ORS 192 & 357
Stats. Implemented: ORS 192.005-192.170 & 357.805 - 357.895
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