Current through Register Vol. 54, No. 50, December 14, 2024
Section 15.56 - Payroll recordsPayroll records shall be maintained as follows:
(1)Cancelled payroll checks . Retain these records 7 years.(2)Employe payroll adjustment records. Retain these records 4 years.(3)Individual employe's earning record-terminated employes. (i)Employes who separate with post-termination benefits. Retain these records 50 years after termination of employment. If all benefits are paid prior to expiration of the 50-year period, retain records 3 years after all benefits have been paid.(ii)Employes who separate without post-termination benefits. Retain these records 5 years after termination of employment.(4)Individual employe's pension files. Retain these records 50 years after termination of employment. If all benefits are paid prior to expiration of the 50-year period, retain records 3 years after all benefits have been paid.(5)Payroll deduction authorizations. Retain these records 4 years after cancelled or superseded.(6)Payroll earnings and deductions registers. (i)Pay period reports. Retain these records 4 years.(ii)Year-to-date annual summary. If payroll data is posted to individual employe's earning record, retain 7 years; otherwise, retain 100 years.(7)Payroll voucher (check) registers. Retain these records 7 years.(8)Pension plan data sheets submitted to the Public Employee Retirement Study Commission. Retain these records 10 years.(9)Pension plan ledgers and registers. Retain these records permanently.(10)Pension plans. Retain these records 6 years after termination of plan.(11)Quarterly returns of withholding of Federal Income Tax. Retain these records 4 years.(12)Quarterly statements of State and local taxes withheld. Retain these records 4 years.(13)Social Security reports . Retain these records 4 years.(14)Time cards and attendance records, including vacation and leave slips and work schedules. Retain these records 3 years.(15)Unemployment compensation records; Contributory Form UC-2/2A/2B and supporting records). Retain these records 4 years after contributions have been paid.(16)Wage and Tax Statements (W-2 Forms). Retain these records 4 years after the due date of tax.(17)Withholding Allowance Certificates (W-4 Forms). Retain these records 4 years after a new certificate is filed or employment is terminated.The provisions of this § 15.56 adopted February 18, 1994, effective 2/19/1994, 24 Pa.B. 993. This section cited in 46 Pa. Code § 15.51 (relating to general provisions); and 46 Pa. Code § 15.52 (relating to applicability).