Or. Admin. Code § 166-300-0035 - Payroll Records
(1)
Deduction Register Records:
Series documents both voluntary and required deductions from the gross pay of
agency employees. Deductions may include federal income and social security
taxes, state income tax, workers' compensation, union dues, insurance, deferred
compensation, credit union, parking permit, pre-written checks, garnishments,
levies, charitable contributions, and others. Retention: Retain 5 years,
destroy.
(2)
Employee
Payroll Records: Series documents individual employee pay history.
Records may include source documents authorizing payroll deductions and
withholding such as Public Employee Retirement System (PERS) enrollment forms,
insurance applications, beneficiary designations, leave authorizations, pay
related personnel action documents, garnishment records, child support claim
records, electronic deposit authorizations, work out of class and overtime
authorizations, deduction reports, and related documentation. SEE ALSO:
Employee Personnel Records; and Employee Benefits Records.
Retention:
(a)
Retain PERS
enrollment records 75 years, destroy;
(b)
Retain garnishment records 4 years
after resolution, destroy;
(c)
Retain deduction authorization
records 3 years after superseded, eligibility expired, or employee separation,
destroy;
(d)
Retain
all other employee payroll records 3 years after employee separation,
destroy.
(3)
Employee Time Records: Series documents hours worked and leave
hours accrued and taken by agency employees. SEE ALSO: Leave Application
Records. Retention: Retain 4 years, destroy.
(4)
Federal and State Tax
Records: Series documents the collection, distribution, deposit, and
transmittal of federal and state income taxes and social security tax. Records
include the federal Miscellaneous Income Statement (1099), Request for Taxpayer
Identification Number and Certificate (W-9), Employers Quarterly Federal Tax
Return (941, 941E), Tax Deposit Coupon (8109), Withholding Allowance
Certificates (W-4), Wage and Tax Statements (W-2), and related federal and
state tax forms. Retention:
(a)
Retain Withholding Allowance Certificates (W-4) 5 years after superseded
or employee separation, destroy;
(b)
Retain all other federal and state
tax records 5 years, destroy.
(5)
Leave Application Records:
Series documents applications or requests submitted by employees for sick,
vacation, compensatory, personal business, family and medical leave, long-term
leave, and other leave time. SEE ALSO: Employee Time Records.
Retention:
(a)
Retain
Family Medical Leave Act records 3 years, destroy;
(b)
Retain all other records 1 year,
destroy.
(6)
Oregon State Payroll Application (OSPA) Report Records: Series
documents reports generated by the Department of Administrative Services Joint
Payroll System, used to update an agency on employee earnings, deductions, and
leave accrual. Reports may include Time Sheet Audit and Control Reports, Time
Sheet Exception Reports, Payroll Register Detail and Summary Reports, Deduction
Register Detail and Summary Reports, FICA Magnetic Tape Reconcile Detail, PERS
Current Employee Contribution, Deferred Compensation by Plan, Year-to-Date
Corrections, and ACH Direct Deposit Register. Oregon Statewide Payroll Services
maintains the statewide record copy of the Leave Accrual Detail Transaction
Register (1987 - present), the Payroll Register Detail Report (1951 - present),
and the Payroll Year-to-Date Register (1976 - present). Retention:
(a)
Retain pre-1987 Leave Accrual
Detail Transaction Registers 75 years, destroy;
(b)
Retain 1987 and later Leave Accrual
Detail Transaction Registers 10 years, destroy;
(c)
Retain pre-1951 Payroll Register
Detail Reports 75 years, destroy;
(d)
Retain 1951 and later Payroll Register Detail Reports 4
years, destroy;
(e)
Retain pre-1976 Payroll Year-to-Date Register or Monthly Payroll
Registers 75 years, destroy;
(f)
Retain 1976 and later Payroll
Year-to-Date Registers or Monthly Payroll Registers 10 years,
destroy;
(g)
Retain all
other payroll system reports 4 years, destroy.
(7)
Payroll Administrative Report
(Non-OSPA) Records: Series documents an agency's statistical studies,
payroll budget preparation, projections, workload and personnel management, and
payroll research. Retention: Retain 4 years, destroy.
(8)
Unemployment Compensation Claim
Records: Series documents claims submitted by former agency employees
for unemployment compensation. Records may include claims, notices, reports,
claim determination appeal records, and related documentation. Retention:
Retain 4 years, destroy.
(9)
Unemployment Report Records: Series documents employee earnings on
a quarterly basis, which are used to determine costs and charges in the event
of an unemployment compensation claim. Retention: Retain 4 years,
destroy.
Notes
Statutory/Other Authority: ORS 192.005-192.170 & ORS 357.805-357.895
Statutes/Other Implemented: ORS 192.005-192.170 & ORS 357.805-357.895
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
(1)Deduction Registers Records document voluntary and/or required deductions from the gross pay of agency employees. Deductions may include federal income and social security taxes, state income tax, workers' compensation, union dues, insurance, deferred compensation, credit union, parking permit, pre-written checks, garnishments, levies, charitable contributions, and others. (Retention:
(a) Retain registers documenting state and federal taxes: 5 years, destroy;
(b) Retain all other deduction registers: 4 years, destroy).
(2)Employee Payroll Records Records document individual employee pay history. Records may include but are not limited to source documents authorizing payroll deductions and withholding such as Public Employee Retirement System (PERS) enrollment forms, insurance applications, beneficiary designations, leave authorizations, pay related personnel action documents, garnishment records, child support claim records, electronic deposit authorizations, work out of class and overtime authorizations, deduction reports, and correspondence. SEE ALSO Employee Personnel Records and Employee Benefit Records in the Personnel Records section. (Retention:
(a) Retain PERS enrollment records: 75 years, destroy;
(b) Retain garnishment records: 4 years after resolution, destroy;
(c) Retain deduction authorization records: 3 years after superseded, eligibility expired or employee separation, destroy;
(d) Retain all other employee payroll records: 3 years after employee separation, destroy).
(3)Employee Time Records Records document hours worked and leave hours accrued and taken by agency employees. Information may include employee name and other personally identifiable information, work schedule, days and time worked, leave time, and approval signatures. (Retention: Retain 4 years, destroy).
(4)Federal and State Tax Records Records document the collection, distribution, deposit, and transmittal of federal and state income taxes and social security tax. Records include the federal Miscellaneous Income Statement (1099), Request for Taxpayer Identification Number and Certificate (W-9), Employers Quarterly Federal Tax Return (941, 941E), Tax Deposit Coupon (8109), Withholding Allowance Certificates (W-4), Wage And Tax Statements (W-2), and related federal and state tax forms. (Retention:
(a) Retain Withholding Allowance Certificates (W-4): 5 years after superseded or employee separation, destroy;
(b) Retain all other federal and state tax records: 5 years, destroy).
(5)Family Medical Leave Records Records document leave taken by agency employees under the federal Family and Medical Leave Act. Records may include but are not limited to leave requests, payroll wage and hour related data, and records related to medical certifications or medical histories of employees or employees' family members. Medical records (medical certifications and medical histories) are not personnel records and must be kept in a separate location from employee personnel records, as required by the Family and Medical Leave Act. (Retention: Retain 3 years, destroy).
(6)Leave Applications Records document applications or requests submitted by employees for sick, vacation, compensatory, personal business, family and medical leave, long-term leave, and other leave time. Information may include employee name, department, date, leave dates requested, type of leave requested, and related data. SEE ALSO Employee Time Records in this section. (Retention: Retain 1 year, destroy).
(7)Oregon State Payroll Application (OSPA) Reports Records document reports generated by the Department of Administrative Services Joint Payroll System used to update an agency on employee earnings, deductions and leave accrual. Reports may include Time Sheet Audit and Control Reports, Time Sheet Exception Reports, Payroll Register Detail and Summary Reports, and Deduction Register Detail and Summary Reports. Other reports include FICA Magnetic Tape Reconcile Detail, PERS Current Employee Contribution, Deferred Compensation by Plan, Year-to-Date Corrections, and ACH Direct Deposit Register. Oregon Statewide Payroll Services maintains the statewide record copy of the Leave Accrual Detail Transaction Register (1987 - present), the Payroll Register Detail Report (1951 - present), and the Payroll Year-to-Date Register (1976 - present). (Retention:
(a) Retain pre-1987 Leave Accrual Detail Transaction Registers: 75 years, destroy;
(b) Retain 1987 and later Leave Accrual Detail Transaction Registers: 10 years, destroy;
(c) Retain pre-1951 Payroll Register Detail Reports: 75 years, destroy;
(d) Retain 1951 and later Payroll Register Detail Reports: 4 years, destroy;
(e) Retain pre-1976 Payroll Year-to-Date Register or Monthly Payroll Registers: 75 years, destroy;
(f) Retain 1976 and later Payroll Year-to-Date Registers or Monthly Payroll Registers: 10 years, destroy;
(g) Retain all other payroll system reports: 4 years, destroy).
(8)Payroll Administrative Reports (Non-OSPA) Records document an agency 's statistical studies, payroll budget preparation, projections, workload and personnel management, and payroll research. (Retention: Retain 4 years, destroy).
(9)Unemployment Compensation Claim Records Records document claims submitted by former agency employees for unemployment compensation. Records may include but are not limited to claims, notices, reports, claim determination appeal records, and related documentation and correspondence. (Retention: Retain 4 years, destroy).
(10)Unemployment Reports Records document employee earnings on a quarterly basis, which are used to determine costs and charges in the event of an unemployment compensation claim. (Retention: Retain 4 years, destroy).
Notes
Stat. Auth.: ORS 192 & 357
Stats. Implemented: ORS 192.005-192.170 & 357.805-357.895