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 12-904.2 - Employee Earnings Records
Universal Citation: SC Code Regs 12-904.2
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Separate posting sheets for each school district employee which contain record of earnings per pay period. Information includes name of employee, employee's address, social security number, base pay, period ending, time worked, FICA tax, federal tax, state tax, retirement, insurance, other deductions, net pay, check number, quarterly totals, and accumulated totals.
B. Retention:
(1) When Payroll Register is Missing: 60 years, then destroy.
(2) When Payroll Register is in Existence: 3 years, then destroy.
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