Mich. Admin. Code R. 460.2557 - Payroll records; retention periods

Rule 57. The following payroll records shall be retained for the periods listed:

(a) Payroll sheets or registers of payments of salaries and wages to individual officers and employees. (See subdivision (j) for pension or annuity payrolls and rule 33(a) for construction payrolls).	6 years.
(b) Records that show the distribution of salaries and wages paid to officers and employees for each monthly, semi-monthly, or weekly payroll period and summaries or recapitulation statements of such distribution.	See rule 22(b).
(c) Time tickets, time sheets, time books, time cards, worker reports, and other records that show hours worked, description of work, and accounts to be charged.	See rule 22(b).
(d) Paid checks, receipts for wages paid in cash, and other evidences of payments for services rendered by employees.	3 years.
(e) Applications and authorizations for changes in wage and salary rates, summaries and reports of changes in payrolls, and similar records.	3 years.
(f) Applications for payroll changes not authorized.	Destroy at option.
(g) Payroll authorizations and records of authorized positions.	3 years.
(h) Records of deductions from payrolls.	Destroy at option.
(i) Comparative or analytical statements of payrolls.	Destroy at option.
(j) Pension or annuity payrolls.	6 years.
(k) Pension paychecks.	3 years.
(l) Employee individual earning records.	6 years after termination of employment.

Notes

Mich. Admin. Code R. 460.2557

1979 AC; 1980 AACS