Mich. Admin. Code R. 460.2557
Current through Vol. 24-21, December 1, 2024
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. |
Mich. Admin. Code R. 460.2557