Iowa Admin. Code r. 875-216.5 - Records to be preserved three years
Each employer shall preserve for at least three years:
(1) Payroll records. From the last date of
entry, all payroll or other records containing the employee information and
data required under any of the applicable rules.
(2) Collective bargaining agreements relied
upon for the exclusion of certain costs under the definition of "wage" as
stated in 875-subrule 215.3(23).
(3) Sales and purchase records. A record of
a. Total dollar volume of sales or business,
and
b. Total volume of goods
purchased or received during the periods (weekly, monthly, quarterly, etc.) in
the form in which the employer maintains records in the ordinary course of
business.
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