Georgia Archives

University System of Georgia

Local Government Record Retention Schedules

« New Search

CATEGORY:  PAYROLL (14)   [ Total entries: 15 ]


LG-14-001 | Annual Payroll Earnings Reports

Description:  Summary of employees' payroll earnings for a fiscal year, including deductions.

Retention:  50 years after the tax year in which the records were created.

Updated:  October 20, 2016


LG-14-002 | Contractor Payroll Records

Description:  Records submitted by contractors that reflect the time and/or work their employees did for the Local Government.

Retention:  5 years after project completion


LG-14-003 | Deduction Authorizations

Description:  Records documenting an individual employee's authorization to withhold taxes, to allow direct deposits, and other deductions from the employee's pay.

Retention:  4 years after the end of the fiscal year

Updated:  October 20, 2016


LG-14-004 | Direct Deposit Records

Description:  Including blank checks used to establish direct deposit of employee's paycheck.

Retention:  1 year

Updated:  October 20, 2016


LG-14-005 | Employee Retirement Contribution Reports

Description:  Documents relating to participation in an agency-supported retirement program.

Retention:  6 years

Updated:  October 20, 2016


LG-14-007 | Family Medical Leave Act (FMLA) Compliance Records

Description:  All records pertaining to FMLA's leave requirements, including dates and hours of FMLA leave; copies of employer notices; documents describing premium payments; employee benefits; and records of disputes over FMLA benefits.

Retention:  3 years

Updated:  October 20, 2016


LG-14-008 | Garnishments

Description:  Records documenting the withholding of funds from an employee's wages at the request of the courts or a state agency.

Retention:  4 years after release from garnishment

Updated:  October 20, 2016


LG-14-009 | HIPAA/HITECH Records

Description:  These records include the policies and procedures implemented by agencies to comply with HIPAA/HITECH regulations.

Retention:  6 years after superseded

Updated:  October 20, 2016


LG-14-010 | Periodic Tax Reports

Description:  Records documenting taxable and non-taxable income of an agency.

Retention:  4 years

Updated:  October 20, 2016


LG-14-011 | Salary and Wage Records

Description:  Pre-payroll reports, monthly payroll check registers, monthly fund distribution reports, and payroll action forms

Retention:  4 years after the end of the fiscal year

Updated:  October 20, 2016


LG-14-012 | Unclaimed Pay Checks

Description:  Checks that remain unclaimed by employees.

Retention:  1 year

Updated:  October 20, 2016


LG-14-013 | Wage and Rate Tables

Description:  Records utilized to calculate straight time and overtime work schedules.

Retention:  2 years

Updated:  October 20, 2016


LG-14-014 | Wage and Tax Statements

Description:  An information return used to report wages paid to employees and the taxes withheld from them. Includes W-2s.

Retention:  4 years

Updated:  October 20, 2016


LG-14-015 | Withholding Allowance Certificates (W-4 Forms)

Description:  Federal forms completed by an individual employee to establish the amount of taxes withheld from wages.

Retention:  4 years

Updated:  October 20, 2016


LG-14-016 | Work-Time Schedules

Description:  Records documenting employee's daily and weekly work schedules.

Retention:  4 years and settlement of all claims due

Updated:  October 20, 2016


↑ Top