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 12-904.3 - Payroll Audit Reports-Employee
Universal Citation: SC Code Regs 12-904.3
Current through Register Vol. 48, No. 3, March 22, 2024
A. Description: Documents individual employees gross pay for each pay period and their yearly gross pay. Information includes date of report, employee name, social security number, date paid, check number, gross pay, total gross for the year.
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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