The General Schedule is applicable to the payroll records of
community colleges. Retention periods apply to the official copy of all public
records, regardless of medium or physical format, created or stored by the
above specified agencies. Please note the exceptions to this General Schedule
listed in OAR 166-030-0027 before disposing of records.
(1)Employee Time and Attendance
Records: Records document employee time worked and attendance. Records
may include but are not limited to time cards or sheets; monthly summary
reports of employee attendance; forms used to record attendance, sick,
vacation, overtime, and compensatory time; requests and approval forms for
leave; sick leave records; vacation leave records; absence, sick and vacation
leave summary reports; overtime authorization or certification; and related
documentation and correspondence. Some records may be duplicated in the
employee's personnel file. SEE ALSO: Employee Payroll Records this section.
(Minimum retention:
(a) Time sheets: three
years;
(b) Summary reports: 1
academic year;
(c) Other records:
two years after employee separation).
(2)Employee Payroll Records:
Records document individual employee pay history. The records may include but
are not limited to employee time and attendance records; payroll authorization
records; source documentation authorizing payroll deductions and withholding
such as W-4 forms; PERS enrollment forms; insurance applications and
beneficiary designations; leave authorization records; pay related personnel
action documents; garnishment orders; child support claim records; electronic
deposit authorizations; deduction reports; and correspondence. (Minimum
retention: Records necessary for PERS enrollment: 75 years; Other records: five
years after employee separation if records are filed under name of individual
or three years if records are batch filed).
(3)Payroll Register: Records
document the earnings, voluntary and required deductions and withholdings of
all college employees. The records may include monthly listings of all paid
employees with details of their earnings and deductions. (Minimum retention:
Year-end official copy: 75 years; Other copies including monthly reports: one
year).
(4)Wage and Tax
Statement: Records document individual earnings and withholdings for
state and federal taxes and social security. The records consist of Forms W-2
and wage and tax reports filed with the federal and state governments. (Minimum
retention: five years).
