S.C. Code Regs. § 12-504.5

Current through Register Vol. 48, No. 5, May 24, 2024

Section 12-504.5 - Payroll Check Registers

A. Description: Check registers summarizing the information on payroll checks issued. Used for balancing accounts, internal fiscal control, and external audits. Information includes employee name, social security number, amount of check, state and federal income tax deductions, other deductions, and year-to-date totals per pay period.

B. Retention: 3 years, then destroy.

S.C. Code Regs. 12-504.5

Added by State Register Volume 16, Issue No. 6, eff June 26, 1992.