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CATEGORY: PAYROLL – 05 [ Total entries: 12 ]
Description: Summary of employees' payroll earnings for fiscal year, including deductions.
Retention: 50 years after tax year in which the records were created.
Archival Instructions: Vital Record - duplicate and store offsite
Description: Records documenting individual employee's authorization to withhold taxes and other deductions from employees pay.
Retention: 4 years after end of fiscal year.
Legal Citation: O.C.G.A. 48-7-111; 26 CFR 31.6001-1
Archival Instructions: Vital Record - duplicate and store offsite
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.
Legal Citation: 29 CFR 825.500
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.
Legal Citation: 26 CFR 31.6001-1; 29 CFR 516.5
Archival Instructions: Vital Record - duplicate and store offsite
Description: These records include the policies and procedures implemented by agencies to comply with HIPAA/HITECH regulations.
Retention: 6 years.
Legal Citation: 45 CFR 164.316(b); 45 CFR 164.530(j)
Description: Records documenting taxable and non-taxable income of an agency.
Retention: 5 years.
Description: Pre-payroll reports, monthly payroll check registers, monthly fund distribution reports, and payroll action forms.
Retention: 5 years.
Legal Citation: O.C.G.A. 9-3-25; 26 CFR 31.6001-1
Description: Checks that remain unclaimed by employees.
Retention: 1 year.
Legal Citation: O.C.G.A. 44-12-206
Description: Documents relating to employee claims for unemployment compensation.
Retention: 5 years after end of the fiscal year in which the transaction occurred.
Description: Records utlized to calculate straight time and overtime work schedules.
Retention: 5 years.
Legal Citation: 29 CFR 516.6; 29 CFR 1620.32
Description: Information returns used to report wages paid to employees and the taxes withheld from them. Includes W-2s.
Retention: 5 years.
Legal Citation: O.C.G.A. 48-7-111; 26 CFR 31.6001-1
Description: Federal forms completed by an individual to establish the amount of taxes withheld from wages.
Retention: 4 years after superseded.
Legal Citation: 26 CFR 31.6001-1
Georgia Archives, 5800 Jonesboro Road, Morrow, GA 30260
www.georgiaarchives.org
