Oregon Administrative Rules
Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION
Division 200 - CITY GENERAL RECORDS RETENTION SCHEDULE
Section 166-200-0295 - Payroll

Universal Citation: OR Admin Rules 166-200-0295

Current through Register Vol. 63, No. 9, September 1, 2024

Payroll is responsible for the management of accounting functions related to employee compensation and benefits as well as, the actual compensation of city employees.

(1) Deduction Authorization Records - Minimum retention: 3 years after superseded, terminated, or employee separates.

(2) Deduction Registers - Minimum retention: Registers documenting state and federal taxes, retain 5 years.

(3) Employee Time Records - Minimum retention:

(a) For the retention of records documenting the expenditure of grant funds, see Grant Records;

(b) Other records, retain 4 years.

(4) Federal and State Tax Records - Minimum retention: 5 years.

(5) Garnishment Records - Minimum retention: 3 years after resolution.

(6) Leave Applications - Minimum retention: 3 years.

(7) Leave Balance Reports - Minimum retention:

(a) Year-end leave balance reports, retain 75 years after date of hire;

(b) All other reports, retain 4 years.

(8) Payroll Administrative Reports - Minimum retention: 3 years.

(9) Payroll Registers - Minimum retention:

(a) Year-end, or month-end if no year-end payroll registers, retain 75 years;

(b) All other payroll registers, retain 2 years.

(10) Unemployment Records - Minimum retention: 3 years.

(11) Wage and Tax Statements - Minimum retention: 5 years.

(12) Withholding Allowance Certificates - Minimum retention: 5 years after superseded or employee separation.

Statutory/Other Authority: ORS 192 & 357

Statutes/Other Implemented: ORS 192.005 - 192.170 & 357.805 - 357.895

Disclaimer: These regulations may not be the most recent version. Oregon may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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