Georgia Archives

University System of Georgia

State Government Records Retention Schedule

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CATEGORY:  PAYROLL (05)   [ Total entries: 12 ]


GASC-05-001 | Annual Payroll Earnings Reports

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

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


GASC-05-002 | Deduction Records

Description:  Records documenting individual employee's authorization to withhold taxes and other deductions from employees pay.

Retention:  4 years after end of fiscal year.


GASC-05-003 | 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.


GASC-05-004 | Garnishments

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

Retention:  5 years.


GASC-05-005 | HIPAA/HITECH Records

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

Retention:  6 years.


GASC-05-006 | Periodic Tax Reports

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

Retention:  5 years.


GASC-05-007 | Salary and Wage Records

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

Retention:  5 years.


GASC-05-008 | Unclaimed Pay Checks

Description:  Checks that remain unclaimed by employees.

Retention:  1 year.


GASC-05-009 | Unemployment Compensation Records

Description:  Documents relating to employee claims for unemployment compensation.

Retention:  5 years after end of the fiscal year in which the transaction occurred.


GASC-05-010 | Wage and Rate Tables

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

Retention:  5 years.


GASC-05-011 | Wage and Tax Statements

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

Retention:  5 years.


GASC-05-012 | Withholding Allowance Certificates (G-4 and W-4 forms)

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

Retention:  4 years after superseded.


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