Or. Admin. Code § 166-200-0295 - Payroll

Payroll is responsible for the management of accounting functions related to employee compensation and benefits as well as, the actual compensation of city employees.

(1) Deduction Authorization Records - Minimum retention: 3 years after superseded, terminated, or employee separates.

(2) Deduction Registers - Minimum retention: Registers documenting state and federal taxes, retain 5 years.

(3) Employee Time Records - Minimum retention:

(a) For the retention of records documenting the expenditure of grant funds, see Grant Records;

(b) Other records, retain 4 years.

(4) Federal and State Tax Records - Minimum retention: 5 years.

(5) Garnishment Records - Minimum retention: 3 years after resolution.

(6) Leave Applications - Minimum retention: 3 years.

(7) Leave Balance Reports - Minimum retention:

(a) Year-end leave balance reports, retain 75 years after date of hire;

(b) All other reports, retain 4 years.

(8) Payroll Administrative Reports - Minimum retention: 3 years.

(9) Payroll Registers - Minimum retention:

(a) Year-end, or month-end if no year-end payroll registers, retain 75 years;

(b) All other payroll registers, retain 2 years.

(10) Unemployment Records - Minimum retention: 3 years.

(11) Wage and Tax Statements - Minimum retention: 5 years.

(12) Withholding Allowance Certificates - Minimum retention: 5 years after superseded or employee separation.

Notes

Or. Admin. Code § 166-200-0295

OSA 2-2014, f. & cert. ef. 8-7-14; OSA 20-2018, minor correction filed 11/28/2018, effective 11/28/2018

Statutory/Other Authority: ORS 192 & 357

Statutes/Other Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895