NOTE: The copy of payroll, or payroll report, submitted to civil service office for certification or approval is covered by item no. 29 [748] in the Personnel/Civil Service section.

NOTE: This Schedule does not prescribe the amount of detail and nature of information necessary to be maintained for salary verification for retirement and Social Security purposes. Contact the Office of the State Comptroller or other retirement system to verify that you are maintaining the necessary payroll information.

1[291] Payroll, including information on gross and net pay, base pay, taxes, and other deductions

a. Year-end payroll, including detailed information necessary for salary verification for retirement and Social Security purposes

RETENTION: 55 years

b. Periodic payroll, including detailed information necessary for salary verification for retirement and Social Security purposes, when no year-end payroll is maintained or year-end payroll does not contain this required detailed information

RETENTION: 55 years

c. Periodic payroll, not including detailed information necessary for salary verification for retirement and Social Security purposes

RETENTION: 6 years

d. Warrant authorizing payment of salaries based on a specific payroll, if maintained separate from payroll itself

RETENTION: 6 years

e. Preliminary draft of payroll

RETENTION: 0 after warrant authorizing payment of salaries signed

2[292] Payroll or related report covering all employees or an individual employee, and not covered by specific item in this section

a. When needed for audit or other fiscal purposes

RETENTION: 6 years

b. When not needed for audit or other fiscal purposes

RETENTION: 0 after no longer needed

3[293] Payroll distribution breakdown record used to distribute or classify labor costs

RETENTION: 6 years

4[294] Summary record of employee’s payroll changes

RETENTION: 6 years after termination of employment

5[295] Employee’s time cards, sheets, or books

RETENTION: 6 years

6[296] Record of employee absences or accruals

a. When not posted to periodic cumulative time summary record

RETENTION: 6 years

b. When posted to periodic cumulative time summary record

RETENTION: 1 year

NOTE: This item does not apply to an employee’s time cards or sheets (see item no. 5 [295] in this section.

7[297] Employee request for and/or authorization given to employee to use or donate sick, vacation, personal, or other leave, or to work overtime

RETENTION: 6 years

8[298] Record of assignments, attachments, and garnishments of employee’s salary

a. When employment was terminated prior to satisfaction

RETENTION: 6 years after termination of employment

b. When satisfied

RETENTION: 5 years after satisfaction

9[299] Employee’s voluntary payroll deduction request form

RETENTION: 5 years after authorization expires

10[300] Schedule or other notification from issuing bank showing savings bond purchased for employee

RETENTION: 5 years after latest bond issue

11[301] Employee’s personal earnings record used to prove end-of-year total earnings, retirement or other deductions, and taxes withheld

RETENTION: 55 years

12[302] Employee’s declaration of intention to accept or reject Social Security

RETENTION: 10 years after employee dies or attains age 75, whichever is shorter

13[303] Quarterly or other periodic report of wages paid prepared for Social Security, and report of any adjustments or corrections

RETENTION: 6 years after year in which wages reported

14[304] Copy of federal determination of error in wage reports (Form OAR-S30 or equivalent record)

RETENTION: 6 years after determination received

15[305] Payroll report submitted to New York City Employee’s Retirement System, Teacher’s Retirement System of the City of New York, Board of Education Retirement System, Teachers Insurance and Annuity Association-College Retirement Equities Fund, or any other official pension system

RETENTION: 6 years

16[306] Employer’s copy of Annual Federal Tax Return (Form 940), Quarterly Federal Tax Return (Form 941E) and Continuation Sheets (Form 941a), Notice of Tax Return Due (Form TY 14), or equivalent forms

RETENTION: 4 years after tax paid

17[307] Employer’s copy of U.S. Information Return for Calendar Year (Form 1099), Withholding Tax Statement (Form W-2), Transmittal of Wages and Tax Statements (Form W-3), or equivalent forms

RETENTION: 4 years

18[308] Employee’s Withholding Exemption Certificate (Form W-4), or equivalent form

RETENTION: 4 years after superseding certificate filed or employment terminated

19[309] Employer’s copy of New York State income tax records relating to employees

RETENTION: 4 years after tax paid

20[722] Direct deposit records, covering direct deposit of employee’s salary, including but not limited to application to begin or terminate direct deposit, and transaction log or similar reports

RETENTION: 6 years after authorization expires

21[723] Employee’s declaration of intention to decline membership or participation in retirement system or benefit plan, including copy of written notification of options provided employee by a college or the University

a. For retirement system

RETENTION: 55 years

b. For benefit plan

RETENTION: 6 years after termination of employment