South Carolina Code of Regulations
Chapter 12 - SOUTH CAROLINA DEPARTMENT OF ARCHIVES AND HISTORY
Article 9 - GENERAL RETENTION SCHEDULES FOR SCHOOL DISTRICTS
Subarticle 4 - PAYROLL
Section 12-904.1 - Payroll Register
Universal Citation: SC Code Regs 12-904.1
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Documents wages paid to school district employees for services rendered. Information includes name of employee, social security number, date of check, hourly or salaried amount, overtime, number of hours worked, volunteered and other deductions.
B. Retention:
(1) Year End Payroll Registers: 60 years, then destroy.
(2) Other Payroll Registers: 1 year, then destroy.
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