South Carolina Code of Regulations
Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY
Article 7 - GENERAL RETENTION SCHEDULE FOR STATE FINANCIAL RECORDS
Subarticle 2 - PAYROLL RECORDS
Section 12-755 - Social Security Reports (Unified Wage Reporting Plan By Unit)
Universal Citation: SC Code Regs 12-755
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Used to record social security information on employees. Information includes name, social security number, year-to-date taxable and nontaxable income, FICA, federal and state income taxes. Payroll information is summarized in the Payroll Warrant Register which is scheduled to be retained permanently in the State Archives through the Comptroller General's Office.
B. Retention: 3 years; destroy.
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