NASACT



TOPIC: Record RetentionOFFICE: Kentucky Personnel CabinetSTATE: KYDATE: 12/20/2017QUESTION / ISSUE:We are reviewing our record retention schedule and would like feedback from other states regarding their retention schedules.? Can you please share your state’s record retention schedule for payroll records, time and attendance records and W-2s?? AlaskaAlaska’s retention:Employee Permanent Payroll file – 50 years past year of last W-2 issuedTime and Attendance records – 2 yearsW-2s – 5 years after last reportingHawaiiBelow is a link to the state’s record retention schedule.??Schedule 4 relates to payroll type records. Kansas in general:Payroll records – general records (5 years; copy of full paycheck data report 8 years); time and attendance records (5 years); and W-2s (7 years) MississippiCurrently, we keep W-2 files without a destruction date. We currently have files as far back as the 1990s. I am pushing to only retain between 7 to 10 years of W-2 files. This is still much longer than the IRS’s required 4 years after the filing of the 4th quarter 941. 1:Our records retention schedule is maintained online with our Department of Libraries and addresses payroll related records: Response 2:Payroll Records:Payroll Claims (State Record Copy)Description: Copies of OMES Form Payroll and any required supporting documents. Disposition: Retain in office until no longer required for administrative purposes, then transfer to the State Records Center.? Destroy records when they become seven (7) years old provided all audits have been completed and all applicable audit reports have been accepted and resolved by all applicable federal and state agencies and provided no legal actions are pending.?If legal action is pending destroy two (2) years after exhaustion of all legal remedies provided records meet all stipulated retention requirements.Payroll Claims (Agency Record Copy)Description: Copies of OMES Form Payroll and any required supporting documents.Disposition: Retain in office until one (1) year after all audits have been completed andall applicable audit reports have been accepted and resolved by all applicable federal and state agencies and provided no legal actions are pending, then destroy. If legal action is pending destroy two (2) years after exhaustion of all legal remedies.Time and attendance records: No State Record CopyFair Labor Standards Act Time Sheets (Agency Record Copy)Description:?Weekly time sheets, time cards, or equivalent which may be signed by theemployee and his/her immediate supervisor indicating actual hours worked, leave status hours and total hours for the week. These records are maintained to comply with the Fair Labor Standards Act, 29 CFR, §516, et. seq.Disposition: ?Retain in office three (3) years, then destroy provided all audits have beencompleted and all applicable audit reports have been accepted and resolved by all applicable federal and state agencies and provided no legal actions are pending. If legal action is pending, destroy two (2) years after exhaustion of all legal remedies provided records meet all stipulated retention requirements.W-2s:W-2 File (State Record Copy)Description:?Cumulative monthly records of employees' calendar year earnings.? Data includes total gross salaries, amounts withheld for federal and state taxes, FICA, and etc. by name and social security number within agency. Disposition: ?Transfer W-2 File to SSA annually per SSA requirements.? Retain one (1) user copy in office until no longer required for administrative purposes, then destroy provided no legal actions are pending.? If legal action is pending destroy two (2) years after exhaustion of all legal remedies provided records meet all stipulated retention requirements. W-2 Forms (Agency Record Copy)Description: Agency copies of summaries of employee earnings used for filing federaland state income tax returns.Disposition: Retain in office five (5) years, then destroy provided all audits have beencompleted and all applicable audit reports have been accepted and resolved by all applicable federal and state agencies and provided no legal actions are pending. If legal action is pending, destroy two (2) years after the exhaustion of all legal remedies provided records meet all stipulated retention requirements.OregonResponse 1:For Oregon I have attached our retention schedule.?\sResponse 2:Attached is a breakdown of the various payroll records and the retention policies around them.? Oregon’s Secretary of State is responsible for these policies.Brief overview:Payroll records – 4 or 3 yearsW-2 – 5 yearsTime & attendance – 4 yearsRetirement related – 75 yearsRhode IslandOur retention schedule requires 10 years for all original payroll documentation listed.South CarolinaHere is a link to the South Carolina Department of Archives and History: They have posted our general retention schedules and the areas you are curious about will be found under personnel and financial records. The only thing not listed is W-2s, which have a 30-year internal retention, and 941 quarterly tax returns which are 7 years. South DakotaSouth Dakota retains payroll records, time & attendance records and W-2s for 4 years and then destroy – provided a post audit has been done.? In the past we permanently kept payroll records on microfiche.? Now we have switched to EOS thin client to manage the retention of these documents. Also, permanently retained on EOS is “Accumulated Earnings and Tax Reports” which contains summary information for tax purposes.TexasTexas does not have a statewide records retention policy, but rather each separate state agency and institution of higher education establishes their own records retention policy.? Our guidance is that the records retention policy for payroll records and such should, at a minimum, meet the federal requirements for retention of payroll records, time and attendance records and for W-2s.? We also require them to maintain those types of records for Post Payment Audit purposes for the current FY and two previous fiscal years.WyomingWyoming's record retention schedules for the items in question are listed below.Payroll records – 7 yearsTime and attendance records – 7 yearsW-2 and tax related reports – 60 years ................
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