§ 15.56. Payroll records.
Payroll records shall be maintained as follows:
(1) Cancelled payroll checks. Retain these records 7 years.
(2) Employe payroll adjustment records. Retain these records 4 years.
(3) Individual employe’s earning record—terminated employes.
(i) Employes who separate with post-termination benefits. Retain these records 50 years after termination of employment. If all benefits are paid prior to expiration of the 50-year period, retain records 3 years after all benefits have been paid.
(ii) Employes who separate without post-termination benefits. Retain these records 5 years after termination of employment.
(4) Individual employe’s pension files. Retain these records 50 years after termination of employment. If all benefits are paid prior to expiration of the 50-year period, retain records 3 years after all benefits have been paid.
(5) Payroll deduction authorizations. Retain these records 4 years after cancelled or superseded.
(6) Payroll earnings and deductions registers.
(i) Pay period reports. Retain these records 4 years.
(ii) Year-to-date annual summary. If payroll data is posted to individual employe’s earning record, retain 7 years; otherwise, retain 100 years.
(7) Payroll voucher (check) registers. Retain these records 7 years.
(8) Pension plan data sheets submitted to the Public Employee Retirement Study Commission. Retain these records 10 years.
(9) Pension plan ledgers and registers. Retain these records permanently.
(10) Pension plans. Retain these records 6 years after termination of plan.
(11) Quarterly returns of withholding of Federal Income Tax. Retain these records 4 years.
(12) Quarterly statements of State and local taxes withheld. Retain these records 4 years.
(13) Social Security reports. Retain these records 4 years.
(14) Time cards and attendance records, including vacation and leave slips and work schedules. Retain these records 3 years.
(15) Unemployment compensation records; Contributory Form UC-2/2A/2B and supporting records). Retain these records 4 years after contributions have been paid.
(16) Wage and Tax Statements (W-2 Forms). Retain these records 4 years after the due date of tax.
(17) Withholding Allowance Certificates (W-4 Forms). Retain these records 4 years after a new certificate is filed or employment is terminated.
Source The provisions of this § 15.56 adopted February 18, 1994, effective February 19, 1994, 24 Pa.B. 993.
Cross References This section cited in 46 Pa. Code § 15.51 (relating to general provisions); and 46 Pa. Code § 15.52 (relating to applicability).
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