# What payroll records does an employer have to keep, and for how long?

- **[United States (federal) · every employer liable for tax under the Federal Insurance Contributions Act]** Every employer liable for tax under the Federal Insurance Contributions Act must keep records of all remuneration, whether in cash or in a medium other than cash, paid to his employees after 1954 for services performed for him after 1936, other than agricultural labor which constitutes or is deemed to constitute employment, domestic service in a private home of the employer, or service not in the course of the employer's trade or business. → [CG-MCE-051#S01](#s-CG-MCE-051-S01)
- **[United States (federal law) · Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply]** Every employer must maintain and preserve payroll or other records containing the information and data listed in § 516.2(a) with respect to each employee to whom section 6, or both sections 6 and 7(a), of the Act apply. → [CG-MCE-051#S08](#s-CG-MCE-051-S08)
- **[United States (federal) · every person required by the regulations in 26 CFR part 31 to keep records in respect of a tax, whether or not that person incurs liability for the tax]** Except as otherwise provided in the sentence that follows it, every person required by the regulations in 26 CFR part 31 to keep records in respect of a tax — whether or not that person incurs liability for the tax — must maintain those records for at least four years after the later of the due date of the tax for the return period to which the records relate or the date the tax is paid. → [CG-MCE-051#S16](#s-CG-MCE-051-S16)
- **[United States (federal law) · Employers required to maintain records under 29 CFR part 516]** Each employer must preserve for at least 3 years, from the last date of entry, all payroll or other records containing the employee information and data required under any of the applicable sections of 29 CFR part 516. → [CG-MCE-051#S17](#s-CG-MCE-051-S17)
- **[United States (federal law) · Employers required to maintain records under 29 CFR part 516]** Each employer required to maintain records under 29 CFR part 516 must preserve for a period of at least 2 years, from the date of last entry, all basic time and earning cards or sheets on which are entered the daily starting and stopping time of individual employees, or of separate work forces, or the amounts of work accomplished by individual employees on a daily, weekly or pay period basis when those amounts determine in whole or in part the pay period earnings or wages of those employees. → [CG-MCE-051#S18](#s-CG-MCE-051-S18)

## What this page establishes

- Payroll records you must keep for federal employment tax, and what each must show — Partly established
- Payroll records you must keep under federal wage-hour law, and what each must show — Partly established
- How long each class must be kept, from what event, and why satisfying one regime does not discharge the other — Established
- State obligations that run longer or wider than the federal ones — Partly established
- Whether an electronic set is acceptable, and what it has to do — Partly established
- Records for withholding orders, benefit and retirement plans, and tips — Partly established
- What stays your responsibility when a payroll service holds the records — Partly established
- What a mainstream payroll service keeps, in what form, and for how long after you leave — Not established
- An open enquiry, claim or dispute stops the clock on disposal — Established
- Records substantiating expenses you reimburse to employees — Not established
- Being able to produce the records: form, place and time — Partly established
- Payroll data the IRS can supply from filings you already made — Partly established
- The rest of the employment tax set: withholding collected, taxable wages and the wage statements you furnish — Partly established
- The earnings side of the wage-hour set: straight time, overtime premium, total wages and payment dates — Partly established
- Two regimes govern the same payroll: what to do with a document caught by both — Partly established (Required authority: primary regulator or government. Highest achieved: primary regulator or government.)
- Retention periods for the other record classes, and the event each period runs from — Partly established
- Which states apply to your payroll, and the extra records those states require — Partly established
- Amounts applied under orders, plan records, deductions and reimbursements — Partly established
- Conditions an electronic system must meet, and when you may destroy the paper originals — Established
- What a payroll service gives you back, and what it cannot take off your hands — Partly established
- A file structure that answers an enquiry: by employee, by pay period, by filing period — Partly established
- Deciding whether a set may be disposed of — Established
- Filling gaps in a history you no longer hold — Partly established
- Getting the records out before access ends: changing service or closing the business — Established (Required authority: official platform documentation, primary regulator or government. Highest achieved: official platform documentation.)

## Payroll records you must keep for federal employment tax, and what each must show
<a id="need-CG-MCE-051-C1"></a>

- <a id="s-CG-MCE-051-S01"></a>Every employer liable for tax under the Federal Insurance Contributions Act must keep records of all remuneration, whether in cash or in a medium other than cash, paid to his employees after 1954 for services performed for him after 1936, other than agricultural labor which constitutes or is deemed to constitute employment, domestic service in a private home of the employer, or service not in the course of the employer's trade or business. _(jurisdiction: United States (federal), entity_scope: every employer liable for tax under the Federal Insurance Contributions Act, conditions: remuneration paid to employees after 1954; services performed for the employer after 1936; excludes the listed agricultural labor, domestic service in a private home of the employer, and service not in the course of the employer's trade or business)_ `CG-MCE-051#S01`
  > “(a) In general. (1) Every employer liable for tax under the Federal Insurance
Contributions Act shall keep records of
all remuneration, whether in cash or in
a medium other than cash, paid to his
employees after 1954 for services (other
than agricultural labor which constitutes or is deemed to constitute employment, domestic service in a private
home of the employer, or service not in
the course of the employer’s trade or
business) performed for him after 1936.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(1) In general (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S02"></a>Those records must show, with respect to each employee receiving such remuneration, the employee's name, address and account number, together with such additional information about the employee as is required by § 31.6011(b)–2(c) when the employee does not advise the employer what his account number and name are as shown on an account number card issued to him by the Social Security Administration. _(jurisdiction: United States (federal), entity_scope: every employer liable for tax under the Federal Insurance Contributions Act, as to each employee receiving remuneration described in § 31.6001–2(a)(1), conditions: the additional information under § 31.6011(b)–2(c) is required only when the employee does not advise the employer of the account number and name shown on the SSA-issued account number card)_ `CG-MCE-051#S02`
  > “Such records shall show with respect to
each employee receiving such remuneration—

(i) The name, address, and account
number of the employee and such additional information with respect to the
employee as is required by paragraph
(c) of § 31.6011(b)–2 when the employee
does not advise the employer what his
account number and name are as
shown on an account number card
issued to the employee by the Social
Security Administration.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(1) introductory text and (a)(1)(i) (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S03"></a>The information the records must show for each such employee includes the total amount and date of each payment of remuneration, including any sum withheld from it as tax or for any other reason, and the period of services covered by that payment. _(jurisdiction: United States (federal), entity_scope: every employer liable for tax under the Federal Insurance Contributions Act, as to each employee receiving remuneration described in § 31.6001–2(a)(1))_ `CG-MCE-051#S03`
  > “(ii) The total amount and date of
each payment of remuneration (including any sum withheld therefrom as tax
or for any other reason) and the period
of services covered by such payment.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(1)(ii) (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S04"></a>Every person who is required, by the regulations in 26 CFR part 31 or by instructions applicable to any form prescribed under them, to keep a copy of a return, schedule, statement or other document must keep that copy as part of his records. _(jurisdiction: United States (federal), entity_scope: every person required by the regulations in 26 CFR part 31, or by form instructions thereunder, to keep a copy of a return, schedule, statement or other document)_ `CG-MCE-051#S04`
  > “(b) Copies of returns, schedules, and
statements. Every person who is required, by the regulations in this part
or by instructions applicable to any
form prescribed thereunder, to keep
any copy of any return, schedule,
statement, or other document, shall
keep such copy as a part of his records.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–1 Records in general, paragraph (b) Copies of returns, schedules, and statements (subpart G, 26 CFR Ch. I (4–1–25 Edition), printed page 334). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: which payroll records an employer must keep for federal employment tax purposes (S01). Missing: the information each such record must contain._

## The rest of the employment tax set: withholding collected, taxable wages and the wage statements you furnish
<a id="need-CG-MCE-051-P1"></a>

- <a id="s-CG-MCE-051-S05"></a>The employer must keep as part of his records a copy of each statement furnished pursuant to § 31.6011(a)–1(c). _(jurisdiction: United States (federal), entity_scope: every employer (under § 31.6001–2, additional records under the Federal Insurance Contributions Act))_ `CG-MCE-051#S05`
  > “The employer shall keep as a part of
his records a copy of each statement
furnished pursuant to paragraph (c) of
§ 31.6011(a)–1.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(2) (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S06"></a>The information the records must show for each such employee includes the amount of employee tax, or any amount equivalent to employee tax, collected with respect to a payment, and, if it was collected at a time other than the time the payment was made, the date collected. _(jurisdiction: United States (federal), entity_scope: every employer liable for tax under the Federal Insurance Contributions Act, as to each employee receiving remuneration described in § 31.6001–2(a)(1), conditions: the date collected is required only where collection occurred at a time other than the time the payment was made)_ `CG-MCE-051#S06`
  > “(iv) The amount of employee tax, or
any amount equivalent to employee
tax, collected with respect to such payment, and, if collected at a time other
than the time such payment was made,
the date collected. See paragraph (b) of
§ 31.3102–1 for provisions relating to collection of amounts equivalent to employee tax.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(1)(iv) (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S07"></a>The information the records must show for each such employee includes the amount of each remuneration payment which constitutes wages subject to tax, with a cross reference to §§ 31.3121(a)–1 to 31.3121(a)(12)–1. _(jurisdiction: United States (federal), entity_scope: every employer liable for tax under the Federal Insurance Contributions Act, as to each employee receiving remuneration described in § 31.6001–2(a)(1))_ `CG-MCE-051#S07`
  > “(iii) The amount of each such remuneration payment which constitutes
wages subject to tax. See §§ 31.3121(a)–1
to 31.3121(a)(12)–1, inclusive.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(1)(iii) (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: the payroll records an employer must keep for employment tax purposes (S01). Missing: what information each such record must contain._

## Payroll records you must keep under federal wage-hour law, and what each must show
<a id="need-CG-MCE-051-C2"></a>

- <a id="s-CG-MCE-051-S08"></a>Every employer must maintain and preserve payroll or other records containing the information and data listed in § 516.2(a) with respect to each employee to whom section 6, or both sections 6 and 7(a), of the Act apply. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply)_ `CG-MCE-051#S08`
  > “Every employer shall maintain and preserve payroll or other records containing the following information and data with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply:” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a) "Items required", Subpart A—General Requirements, printed p. 147. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S10"></a>The records must show the regular hourly rate of pay for any workweek in which overtime compensation is due under section 7(a) of the Act, an explanation of the basis of pay indicating the monetary amount paid on a per hour, per day, per week, per piece, commission on sales, or other basis, and the amount and nature of each payment excluded from the "regular rate" under section 7(e) of the Act; these records may be in the form of vouchers or other payment data. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply, conditions: regular hourly rate item applies to any workweek in which overtime compensation is due under section 7(a))_ `CG-MCE-051#S10`
  > “(6)(i) Regular hourly rate of pay for any workweek in which overtime compensation is due under section 7(a) of the Act, (ii) explain basis of pay by indicating the monetary amount paid on a per hour, per day, per week, per piece, commission on sales, or other basis, and (iii) the amount and nature of each payment which, pursuant to section 7(e) of the Act, is excluded from the ‘‘regular rate’’ (these records may be in the form of vouchers or other payment data),” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(6), Subpart A, printed p. 148. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S11"></a>The records must show the time of day and day of week on which the employee’s workweek begins, or, for employees employed under section 7(k) of the Act, the starting time and length of each employee’s work period. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply)_ `CG-MCE-051#S11`
  > “(5) Time of day and day of week on which the employee’s workweek begins (or for employees employed under section 7(k) of the Act, the starting time and length of each employee’s work period).” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(5), Subpart A, printed p. 147. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: which payroll records an employer must keep under federal wage-hour requirements (S08, S20). Missing: the information each such record must contain._

## The earnings side of the wage-hour set: straight time, overtime premium, total wages and payment dates
<a id="need-CG-MCE-051-P2"></a>

- <a id="s-CG-MCE-051-S12"></a>The records must show total daily or weekly straight-time earnings or wages due for hours worked during the workday or workweek, exclusive of premium overtime compensation. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply)_ `CG-MCE-051#S12`
  > “(8) Total daily or weekly straighttime earnings or wages due for hours worked during the workday or workweek, exclusive of premium overtime compensation,” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(8), Subpart A, printed p. 148. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S13"></a>The records must show total premium pay for overtime hours, an amount that excludes the straight-time earnings for overtime hours recorded under § 516.2(a)(8). _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply)_ `CG-MCE-051#S13`
  > “(9) Total premium pay for overtime hours. This amount excludes the straight-time earnings for overtime hours recorded under paragraph (a)(8) of this section,” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(9), Subpart A, printed p. 148. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S14"></a>The records must show total wages paid each pay period. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply)_ `CG-MCE-051#S14`
  > “(11) Total wages paid each pay period,” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(11), Subpart A, printed p. 148. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S15"></a>The records must show the date of payment and the pay period covered by the payment. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply)_ `CG-MCE-051#S15`
  > “(12) Date of payment and the pay period covered by payment.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(12), Subpart A, printed p. 148. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: the payroll records an employer must keep for wage-hour purposes, including hours worked, pay rate and basis, pay period dates, earnings, deductions and payment dates (S08, S20). Missing: what each such record must contain._

## How long each class must be kept, from what event, and why satisfying one regime does not discharge the other
<a id="need-CG-MCE-051-C3"></a>

- <a id="s-CG-MCE-051-S16"></a>Except as otherwise provided in the sentence that follows it, every person required by the regulations in 26 CFR part 31 to keep records in respect of a tax — whether or not that person incurs liability for the tax — must maintain those records for at least four years after the later of the due date of the tax for the return period to which the records relate or the date the tax is paid. _(jurisdiction: United States (federal), entity_scope: every person required by the regulations in 26 CFR part 31 to keep records in respect of a tax, whether or not that person incurs liability for the tax, conditions: subject to the exception stated in the following sentence (records of claimants under paragraph (c)))_ `CG-MCE-051#S16`
  > “(2) Except as otherwise provided in
the following sentence, every person
required by the regulations in this part
to keep records in respect of a tax
(whether or not such person incurs liability for such tax) shall maintain
such records for at least four years
after the due date of such tax for the
return period to which the records relate, or the date such tax is paid,
whichever is the later.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–1 Records in general, paragraph (e)(2) Place and period for keeping records (subpart G, 26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S17"></a>Each employer must preserve for at least 3 years, from the last date of entry, all payroll or other records containing the employee information and data required under any of the applicable sections of 29 CFR part 516. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516, conditions: retention period runs from the last date of entry)_ `CG-MCE-051#S17`
  > “Each employer shall preserve for at least 3 years: (a) Payroll records. From the last date of entry, all payroll or other records containing the employee information and data required under any of the applicable sections of this part, and” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.5 "Records to be preserved 3 years", paragraph (a) "Payroll records", Subpart A, printed p. 149. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S18"></a>Each employer required to maintain records under 29 CFR part 516 must preserve for a period of at least 2 years, from the date of last entry, all basic time and earning cards or sheets on which are entered the daily starting and stopping time of individual employees, or of separate work forces, or the amounts of work accomplished by individual employees on a daily, weekly or pay period basis when those amounts determine in whole or in part the pay period earnings or wages of those employees. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516, conditions: retention period runs from the date of last entry)_ `CG-MCE-051#S18`
  > “(a) Supplementary basic records: Each employer required to maintain records under this part shall preserve for a period of at least 2 years. (1) Basic employment and earnings records. From the date of last entry, all basic time and earning cards or sheets on which are entered the daily starting and stopping time of individual employees, or of separate work forces, or the amounts of work accomplished by individual employees on a daily, weekly, or pay period basis (for example, units produced) when those amounts determine in whole or in part the pay period earnings or wages of those employees.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.6 "Records to be preserved 2 years", paragraph (a)(1) "Basic employment and earnings records", Subpart A, printed p. 149. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S19"></a>Nothing in 29 CFR part 516 excuses any party from complying with any recordkeeping or reporting requirement imposed by any other Federal, State or local law, ordinance, regulation or rule. _(jurisdiction: United States (federal law), entity_scope: Any party subject to 29 CFR part 516 and to other Federal, State or local recordkeeping or reporting requirements)_ `CG-MCE-051#S19`
  > “Nothing in 29 CFR part 516 shall excuse any party from complying with any recordkeeping or reporting requirement imposed by any other Federal, State or local law, ordinance, regulation or rule.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.1(c) "Relationship to other recordkeeping and reporting requirements", Introductory, printed p. 147. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

## Two regimes govern the same payroll: what to do with a document caught by both
<a id="need-CG-MCE-051-P3"></a>

- See above: Except as otherwise provided in the sentence that follows it, every person required by the regulations in 26 CFR part 31 to keep records in respect of a tax — whether or not that person incurs liability for the tax — must maintain those records for at least four years after the later of the due date of the tax for the return period to which the records relate or the date the tax is paid. ([CG-MCE-051#S16](#s-CG-MCE-051-S16))

- See above: Each employer must preserve for at least 3 years, from the last date of entry, all payroll or other records containing the employee information and data required under any of the applicable sections of 29 CFR part 516. ([CG-MCE-051#S17](#s-CG-MCE-051-S17))

- See above: Nothing in 29 CFR part 516 excuses any party from complying with any recordkeeping or reporting requirement imposed by any other Federal, State or local law, ordinance, regulation or rule. ([CG-MCE-051#S19](#s-CG-MCE-051-S19))

- <a id="s-CG-MCE-051-S20"></a>Every employer subject to any provisions of the Fair Labor Standards Act of 1938, as amended, is required to maintain records containing the information and data required by the specific sections of 29 CFR part 516. _(jurisdiction: United States (federal law), entity_scope: Employers subject to any provisions of the Fair Labor Standards Act of 1938, as amended)_ `CG-MCE-051#S20`
  > “However, every employer subject to any provisions of the Fair Labor Standards Act of 1938, as amended (hereinafter referred to as the ‘‘Act’’), is required to maintain records containing the information and data required by the specific sections of this part.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.1(a) "Form of records", Introductory, printed p. 147. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: that two distinct obligation regimes govern the same underlying payroll (S19). Missing: how a document that is subject to both regimes is resolved._

_Required authority: primary regulator or government. Highest achieved: primary regulator or government._

## Retention periods for the other record classes, and the event each period runs from
<a id="need-CG-MCE-051-P4"></a>

- <a id="s-CG-MCE-051-S21"></a>Records of claimants required by paragraph (c) of § 31.6001–1 must be maintained for a period of at least four years after the date the claim is filed. _(jurisdiction: United States (federal), entity_scope: claimants required to keep records by § 31.6001–1(c))_ `CG-MCE-051#S21`
  > “The records of
claimants required by paragraph (c) of
this section shall be maintained for a
period of at least four years after the
date the claim is filed.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–1 Records in general, paragraph (e)(2) Place and period for keeping records (subpart G, 26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S22"></a>Each employer must preserve for at least 3 years, from their last effective date, the written certificates, agreements, plans and notices listed in § 516.5(b) — collective bargaining agreements relied on for the exclusion of certain costs under section 3(m); collective bargaining agreements under section 7(b)(1) or 7(b)(2) and any amendments or additions; plans, trusts, employment contracts and collective bargaining agreements under section 7(e); individual contracts or collective bargaining agreements under section 7(f) (or a written memorandum summarising the terms where not in writing); written agreements or memoranda summarising oral agreements or understandings under section 7(g) or 7(j); and certificates and notices listed or named in any applicable section of the part. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516, conditions: retention period runs from the last effective date of the document)_ `CG-MCE-051#S22`
  > “(b) Certificates, agreements, plans, notices, etc. From their last effective date, all written: (1) Collective bargaining agreements relied upon for the exclusion of certain costs under section 3(m) of the Act, (2) Collective bargaining agreements, under section 7(b)(1) or 7(b)(2) of the Act, and any amendments or additions thereto, (3) Plans, trusts, employment contracts, and collective bargaining agreements under section 7(e) of the Act, (4) Individual contracts or collective bargaining agreements under section 7(f) of the Act. Where such contracts or agreements are not in writing, a written memorandum summarizing the terms of each such contract or agreement, (5) Written agreements or memoranda summarizing the terms of oral agreements or understandings under section 7(g) or 7(j) of the Act, and (6) Certificates and notices listed or named in any applicable section of this part.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.5(b) "Certificates, agreements, plans, notices, etc.", Subpart A, printed p. 149. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S23"></a>Among the supplementary basic records to be preserved for at least 2 years are all tables or schedules of the employer which provide the piece rates or other rates used in computing straight-time earnings, wages or salary, or overtime pay computation, preserved from their last effective date. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516, conditions: retention period runs from the last effective date of the table or schedule)_ `CG-MCE-051#S23`
  > “(2) Wage rate tables. From their last effective date, all tables or schedules of the employer which provide the piece rates or other rates used in computing straight-time earnings, wages, or salary, or overtime pay computation.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.6(a)(2) "Wage rate tables", under the heading "Records to be preserved 2 years", Subpart A, printed p. 149. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S24"></a>Among the records to be preserved for at least 2 years are the records relating to individual employees referred to in § 516.2(a)(10) and all records used by the employer in determining the original cost, operating and maintenance cost, and depreciation and interest charges, if such costs and charges are involved in the additions to or deductions from wages paid. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516, conditions: cost records required only where such costs and charges are involved in the additions to or deductions from wages paid)_ `CG-MCE-051#S24`
  > “(c) Records of additions to or deductions from wages paid: (1) Those records relating to individual employees referred to in § 516.2(a)(10) and (2) All records used by the employer in determining the original cost, operating and maintenance cost, and depreciation and interest charges, if such costs and charges are involved in the additions to or deductions from wages paid.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.6(c) "Records of additions to or deductions from wages paid", under the heading "Records to be preserved 2 years", Subpart A, printed p. 149. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: the event from which that period is measured (S16, S17, S18, S21, S22, S23, S42, S73, S74). Missing: the retention period governing each record class._

## Records for withholding orders, benefit and retirement plans, and tips
<a id="need-CG-MCE-051-C6"></a>

- <a id="s-CG-MCE-051-S40"></a>Every employer must keep records of all remuneration in the form of tips received by his employees after 1965 in the course of their employment and reported to him pursuant to section 6053(a). _(jurisdiction: United States (federal), entity_scope: every employer (under § 31.6001–2, additional records under the Federal Insurance Contributions Act), conditions: tips received by employees after 1965 in the course of their employment; tips reported to the employer pursuant to section 6053(a))_ `CG-MCE-051#S40`
  > “(3) Every employer shall keep records
of all remuneration in the form of tips
received by his employees after 1965 in
the course of their employment and reported to him pursuant to section
6053(a).” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–2 Additional records under Federal Insurance Contributions Act, paragraph (a)(3) (26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S41"></a>With respect to each tipped employee whose wages are determined pursuant to section 3(m) of the Act, the employer must maintain and preserve payroll or other records containing all the information and data required in § 516.2(a) and, in addition, the items listed in § 516.28(a). _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each tipped employee whose wages are determined pursuant to section 3(m) of the Act)_ `CG-MCE-051#S41`
  > “(a) With respect to each tipped employee whose wages are determined pursuant to section 3(m) of the Act, the employer shall maintain and preserve payroll or other records containing all the information and data required in § 516.2(a) and, in addition, the following:” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.28(a) "Tipped employees and employer-administered tip pools", Subpart B, printed p. 155. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S42"></a>Such records must be kept available for examination for a period of not less than six years after the filing date of the documents based on the information the records contain — six years is a minimum, not a fixed or maximum period. _(jurisdiction: United States — federal law (ERISA title I, part 1, as codified at 29 U.S.C. ch. 18, subch. I, subtitle B, part 1), entity_scope: every person subject to a requirement to file any report, or to certify any information therefor, under this subchapter (ERISA title I reporting and disclosure part), and every person who would be subject to such a requirement but for an exemption or simplified reporting requirement under 29 U.S.C. 1024(a)(2) or (3))_ `CG-MCE-051#S42`
  > “Every person subject to a requirement to file
any report (including the documents described
in subparagraphs (E) through (I) of section
1021(k) of this title) or to certify any information therefor under this subchapter or who
would be subject to such a requirement but for
an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title
shall maintain a copy of such report and records
on the matters of which disclosure is required
which will provide in sufficient detail the necessary basic information and data from which
the documents thus required may be verified,
explained, or clarified, and checked for accuracy
and completeness, and shall include vouchers,
worksheets, receipts, and applicable resolutions,
and shall keep such records available for examination for a period of not less than six years
after the filing date of the documents based on
the information which they contain, or six years
after the date on which such documents would
have been filed but for an exemption or simplified reporting requirement under section
1024(a)(2) or (3) of this title.” — [U.S. Government Publishing Office / Office of the Law Revision Counsel (United States Code) — 29 U.S.C. 1027 - Retention of records (ERISA section 107)](https://www.govinfo.gov/content/pkg/USCODE-2024-title29/pdf/USCODE-2024-title29-chap18-subchapI-subtitleB-part1-sec1027.pdf), 2024; § 1027. Retention of records — section text (Title 29—Labor, printed page 400). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S43"></a>If the employer/income withholder receives the IWO from an attorney or private individual/entity, a copy of the underlying support order containing a provision authorizing income withholding must be attached. _(jurisdiction: United States (federal; the form and instructions reach state, territorial and tribal child support cases as the document specifies), entity_scope: Employers/income withholders receiving an IWO from an attorney or private individual/entity, conditions: IWO received from an attorney or private individual/entity)_ `CG-MCE-051#S43`
  > “If you receive this document from an attorney or private individual/entity, a copy of the underlying support
order containing a provision authorizing income withholding must be attached.” — [Office of Child Support Services, Administration for Children and Families, U.S. Department of Health and Human Services — Income Withholding for Support (IWO) - Instructions (OMB 0970-0154)](https://acf.gov/sites/default/files/documents/ocse/dcl_16_22_iwo_instructions.pdf), OMB control number 0970-0154; instructions paginated Page 1 of 7 to Page 7 of 7; no revision or edition date stated in the pinned text; NOTE TO EMPLOYER/INCOME WITHHOLDER (continued), page 2 of 7. Verified 2026-09-09.

_Partly established. Established: the recordkeeping and retention obligations attaching to tip records (S40, S41). Missing: the recordkeeping and retention obligations attaching to withholding and support orders; the recordkeeping and retention obligations attaching to benefit and retirement deduction elections._

## Amounts applied under orders, plan records, deductions and reimbursements
<a id="need-CG-MCE-051-P6"></a>

- <a id="s-CG-MCE-051-S44"></a>The employer/income withholder must use the Case ID when remitting payments so the SDU or tribe can identify and apply the payment correctly, and the Case ID is entered as the case identifier on the EFT/EDI record. _(jurisdiction: United States (federal; the form and instructions reach state, territorial and tribal child support cases as the document specifies), entity_scope: Employers/income withholders remitting withheld support)_ `CG-MCE-051#S44`
  > “The employer/income withholder must use the Case ID when remitting payments so the SDU or tribe can
identify and apply the payment correctly. The Case ID is entered as the case identifier on the EFT/EDI
record.” — [Office of Child Support Services, Administration for Children and Families, U.S. Department of Health and Human Services — Income Withholding for Support (IWO) - Instructions (OMB 0970-0154)](https://acf.gov/sites/default/files/documents/ocse/dcl_16_22_iwo_instructions.pdf), OMB control number 0970-0154; instructions paginated Page 1 of 7 to Page 7 of 7; no revision or edition date stated in the pinned text; NOTE TO EMPLOYER/INCOME WITHHOLDER (following field 1g), page 2 of 7. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S45"></a>Every person subject to a requirement to file any report, or to certify any information for such a report, under this subchapter must maintain a copy of that report and records on the matters of which disclosure is required. _(jurisdiction: United States — federal law (ERISA title I, part 1, as codified at 29 U.S.C. ch. 18, subch. I, subtitle B, part 1), entity_scope: every person subject to a requirement to file any report, or to certify any information therefor, under this subchapter (ERISA title I reporting and disclosure part), and every person who would be subject to such a requirement but for an exemption or simplified reporting requirement under 29 U.S.C. 1024(a)(2) or (3))_ `CG-MCE-051#S45`
  > “Every person subject to a requirement to file
any report (including the documents described
in subparagraphs (E) through (I) of section
1021(k) of this title) or to certify any information therefor under this subchapter or who
would be subject to such a requirement but for
an exemption or simplified reporting requirement under section 1024(a)(2) or (3) of this title
shall maintain a copy of such report and records
on the matters of which disclosure is required
which will provide in sufficient detail the necessary basic information and data from which
the documents thus required may be verified,
explained, or clarified, and checked for accuracy
and completeness, and shall include vouchers,
worksheets, receipts, and applicable resolutions,
and shall keep such records available for examination for a period of not less than six years
after the filing date of the documents based on
the information which they contain, or six years
after the date on which such documents would
have been filed but for an exemption or simplified reporting requirement under section
1024(a)(2) or (3) of this title.” — [U.S. Government Publishing Office / Office of the Law Revision Counsel (United States Code) — 29 U.S.C. 1027 - Retention of records (ERISA section 107)](https://www.govinfo.gov/content/pkg/USCODE-2024-title29/pdf/USCODE-2024-title29-chap18-subchapI-subtitleB-part1-sec1027.pdf), 2024; § 1027. Retention of records — section text (Title 29—Labor, printed page 400). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S46"></a>The records must show total additions to or deductions from wages paid each pay period, including employee purchase orders or wage assignments, and, in individual employee records, the dates, amounts and nature of the items which make up the total additions and deductions. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply, conditions: the listed examples (employee purchase orders, wage assignments) are introduced by “including” and are not stated as exhaustive)_ `CG-MCE-051#S46`
  > “(10) Total additions to or deductions from wages paid each pay period including employee purchase orders or wage assignments. Also, in individual employee records, the dates, amounts, and nature of the items which make up the total additions and deductions,” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(10), Subpart A, printed p. 148. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S47"></a>Where both wages and the reimbursement or other expense allowance are combined in a single payment, the reimbursement or other expense allowance must be identified, either by making a separate payment or by specifically identifying the amount of the reimbursement or other expense allowance. _(jurisdiction: United States (federal), entity_scope: Employers/payors and employees; payments under reimbursement or other expense allowance arrangements covered by section 62(c), effective_from: 1989-01-01, conditions: Applies to payments received by an employee in taxable years beginning on or after January 1, 1989, with respect to expenses paid or incurred in taxable years beginning on or after January 1, 1989 (§ 1.62–2(m)))_ `CG-MCE-051#S47`
  > “In addition, if both wages
and the reimbursement or other expense allowance are combined in a single payment, the reimbursement or
other expense allowance must be identified either by making a separate payment or by specifically identifying the
amount of the reimbursement or other
expense allowance.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 1.62-2 - Reimbursements and other expense allowance arrangements](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol2/pdf/CFR-2025-title26-vol2-sec1-62-2.pdf), 2025-04-01; § 1.62–2(d)(1) Business connection—In general; 26 CFR Ch. I (4–1–25 Edition), printed page 76. Verified 2026-09-09.

_Partly established. Established: tip records (S40, S41); reimbursement documentation (S48, S49). Missing: records required for withholding and support orders and the amounts applied; records required for benefit and retirement elections; the retention of those records._

## Records substantiating expenses you reimburse to employees
<a id="need-CG-MCE-051-C10"></a>

- <a id="s-CG-MCE-051-S48"></a>An arrangement meets the substantiation requirement of paragraph (e) if it requires each business expense to be substantiated to the payor, in accordance with paragraph (e)(2) or (e)(3) whichever is applicable, within a reasonable period of time. _(jurisdiction: United States (federal), entity_scope: Employers/payors and employees; payments under reimbursement or other expense allowance arrangements covered by section 62(c), effective_from: 1989-01-01, conditions: Applies to payments received by an employee in taxable years beginning on or after January 1, 1989, with respect to expenses paid or incurred in taxable years beginning on or after January 1, 1989 (§ 1.62–2(m)))_ `CG-MCE-051#S48`
  > “An
arrangement meets the requirements
of this paragraph (e) if it requires each
business expense to be substantiated to
the payor in accordance with paragraph (e)(2) or (e)(3) of this section,
whichever is applicable, within a reasonable period of time. See § 1.274–5T or
§ 1.162–17.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 1.62-2 - Reimbursements and other expense allowance arrangements](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol2/pdf/CFR-2025-title26-vol2-sec1-62-2.pdf), 2025-04-01; § 1.62–2(e)(1) Substantiation—In general; 26 CFR Ch. I (4–1–25 Edition), printed page 77. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S49"></a>Under section 274(d), information sufficient to substantiate the requisite elements of each expenditure or use must be submitted to the payor. _(jurisdiction: United States (federal), entity_scope: Employers/payors and employees; payments under reimbursement or other expense allowance arrangements covered by section 62(c), effective_from: 1998-01-01, conditions: Paragraph (e)(2) applies to payments received with respect to expenses paid or incurred after December 31, 1997 (§ 1.62–2(m)))_ `CG-MCE-051#S49`
  > “Under section
274(d), information sufficient to substantiate the requisite elements of
each expenditure or use must be submitted to the payor.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 1.62-2 - Reimbursements and other expense allowance arrangements](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol2/pdf/CFR-2025-title26-vol2-sec1-62-2.pdf), 2025-04-01; § 1.62–2(e)(2) Substantiation—Expenses governed by section 274(d); 26 CFR Ch. I (4–1–25 Edition), printed page 77. Verified 2026-09-09.

_Not established from an authoritative source._

## State obligations that run longer or wider than the federal ones
<a id="need-CG-MCE-051-C4"></a>

- <a id="s-CG-MCE-051-S25"></a>Every employer must establish, maintain and preserve payroll records for not less than six years. _(jurisdiction: New York State, United States, entity_scope: every employer, effective_from: 2020-10-02)_ `CG-MCE-051#S25`
  > “4. establish, maintain and preserve for not less than six years
contemporaneous, true, and accurate payroll records showing for each
week worked the hours worked; the rate or rates of pay and basis
thereof, whether paid by the hour, shift, day, week, salary, piece,
commission, or other; gross wages; deductions; allowances, if any,
claimed as part of the minimum wage; amount of sick leave provided to
each employee; the benefit portion of the minimum rate of home care aide
total compensation as defined in section thirty-six hundred fourteen-c
of the public health law ("home care aide benefits"), if applicable;
prevailing wage supplements, if any, claimed as part of any prevailing
wage or similar requirement pursuant to article eight of this chapter;
and net wages for each employee.” — [New York State Senate (Laws of New York, Labor Law) — New York Labor Law Section 195 - Notice and record-keeping requirements](https://www.nysenate.gov/legislation/laws/LAB/195), 2020-10-02; Labor (LAB) CHAPTER 31, ARTICLE 6 (Payment of Wages), SECTION 195 — Notice and record-keeping requirements, subdivision 4, first sentence. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S26"></a>The payroll records an employer must keep have to be contemporaneous, true and accurate, and must show for each week worked, for each employee: the hours worked; the rate or rates of pay and basis thereof (hour, shift, day, week, salary, piece, commission, or other); gross wages; deductions; allowances, if any, claimed as part of the minimum wage; the amount of sick leave provided to each employee; the benefit portion of the minimum rate of home care aide total compensation, if applicable; prevailing wage supplements, if any, claimed under article eight of the chapter; and net wages. _(jurisdiction: New York State, United States, entity_scope: every employer, effective_from: 2020-10-02)_ `CG-MCE-051#S26`
  > “4. establish, maintain and preserve for not less than six years
contemporaneous, true, and accurate payroll records showing for each
week worked the hours worked; the rate or rates of pay and basis
thereof, whether paid by the hour, shift, day, week, salary, piece,
commission, or other; gross wages; deductions; allowances, if any,
claimed as part of the minimum wage; amount of sick leave provided to
each employee; the benefit portion of the minimum rate of home care aide
total compensation as defined in section thirty-six hundred fourteen-c
of the public health law ("home care aide benefits"), if applicable;
prevailing wage supplements, if any, claimed as part of any prevailing
wage or similar requirement pursuant to article eight of this chapter;
and net wages for each employee.” — [New York State Senate (Laws of New York, Labor Law) — New York Labor Law Section 195 - Notice and record-keeping requirements](https://www.nysenate.gov/legislation/laws/LAB/195), 2020-10-02; Labor (LAB) CHAPTER 31, ARTICLE 6 (Payment of Wages), SECTION 195 — Notice and record-keeping requirements, subdivision 4, first sentence. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S27"></a>In any case, those payroll records must be kept on file for not less than three years; three years is a minimum, not a fixed or maximum retention period. _(jurisdiction: California, United States, entity_scope: Every person employing labor in the State of California, effective_from: 2012-01-01, conditions: applies in any case, whatever the commission's rules provide)_ `CG-MCE-051#S27`
  > “These records shall be kept in accordance with rules established for this purpose by the commission, but in any case shall be kept on file for not less than three years.” — [California Legislative Counsel (California Legislative Information), Labor Code — California Labor Code Section 1174](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1174.), 2012-01-01; Labor Code - LAB, DIVISION 2. EMPLOYMENT REGULATION AND SUPERVISION, PART 4. EMPLOYEES, CHAPTER 1. Wages, Hours and Working Conditions, Section 1174, subdivision (d), second sentence. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S28"></a>The payroll records a person employing labor in California must keep have to show, for employees employed at the respective plants or establishments, the hours worked daily by them, the wages paid to them, the number of piece-rate units earned by them, and any applicable piece rate paid to them. _(jurisdiction: California, United States, entity_scope: Every person employing labor in the State of California, effective_from: 2012-01-01, conditions: piece-rate units earned and applicable piece rate relate to employees paid on that basis; records relate to employees employed at the respective plants or establishments)_ `CG-MCE-051#S28`
  > “Keep, at a central location in the state or at the plants or establishments at which employees are employed, payroll records showing the hours worked daily by and the wages paid to, and the number of piece-rate units earned by and any applicable piece rate paid to, employees employed at the respective plants or establishments.” — [California Legislative Counsel (California Legislative Information), Labor Code — California Labor Code Section 1174](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1174.), 2012-01-01; Labor Code - LAB, DIVISION 2. EMPLOYMENT REGULATION AND SUPERVISION, PART 4. EMPLOYEES, CHAPTER 1. Wages, Hours and Working Conditions, Section 1174, subdivision (d), first sentence. Verified 2026-09-09.

_Partly established. Established: whether state requirements impose longer retention periods (S25); whether state requirements impose additional payroll record classes (S31). Missing: how an employer determines which states apply to its payroll._

## Which states apply to your payroll, and the extra records those states require
<a id="need-CG-MCE-051-P5"></a>

- <a id="s-CG-MCE-051-S29"></a>The duties set out in Labor Code section 1174 are imposed on every person employing labor in California; employing labor in the state is what brings a person within the section. _(jurisdiction: California, United States, entity_scope: Every person employing labor in the State of California, effective_from: 2012-01-01, conditions: applies to a person employing labor in this state)_ `CG-MCE-051#S29`
  > “Every person employing labor in this state shall:” — [California Legislative Counsel (California Legislative Information), Labor Code — California Labor Code Section 1174](https://leginfo.legislature.ca.gov/faces/codes_displaySection.xhtml?lawCode=LAB&sectionNum=1174.), 2012-01-01; Labor Code - LAB, DIVISION 2. EMPLOYMENT REGULATION AND SUPERVISION, PART 4. EMPLOYEES, CHAPTER 1. Wages, Hours and Working Conditions, Section 1174, opening clause (before subdivision (a)). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S31"></a>Every employer must furnish each employee, with every payment of wages, a statement listing the dates of work covered by that payment; the employee's name; the employer's name, address and phone number; the rate or rates of pay and basis thereof (hour, shift, day, week, salary, piece, commission, or other); gross wages; deductions; allowances, if any, claimed as part of the minimum wage; the benefit portion of the minimum rate of home care aide total compensation, if applicable; prevailing wage supplements, if any, claimed under article eight of the chapter; and net wages. _(jurisdiction: New York State, United States, entity_scope: every employer, effective_from: 2020-10-02, conditions: with every payment of wages)_ `CG-MCE-051#S31`
  > “3. furnish each employee with a statement with every payment of wages,
listing the following: the dates of work covered by that payment of
wages; name of employee; name of employer; address and phone number of
employer; rate or rates of pay and basis thereof, whether paid by the
hour, shift, day, week, salary, piece, commission, or other; gross
wages; deductions; allowances, if any, claimed as part of the minimum
wage; the benefit portion of the minimum rate of home care aide total
compensation as defined in section thirty-six hundred fourteen-c of the
public health law ("home care aide benefits"), if applicable; prevailing
wage supplements, if any, claimed as part of any prevailing wage or
similar requirement pursuant to article eight of this chapter; and net
wages.” — [New York State Senate (Laws of New York, Labor Law) — New York Labor Law Section 195 - Notice and record-keeping requirements](https://www.nysenate.gov/legislation/laws/LAB/195), 2020-10-02; Labor (LAB) CHAPTER 31, ARTICLE 6 (Payment of Wages), SECTION 195 — Notice and record-keeping requirements, subdivision 3, first sentence. Verified 2026-09-09.

_Partly established. Established: state-level obligations that may be longer or broader than the federal ones (S25, S26, S27, S28). Missing: how the reader determines which states apply to their payroll._

## Whether an electronic set is acceptable, and what it has to do
<a id="need-CG-MCE-051-C5"></a>

- <a id="s-CG-MCE-051-S32"></a>Records maintained in an electronic storage system that complies with the requirements of this revenue procedure will constitute records within the meaning of § 6001 of the Internal Revenue Code. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure, conditions: the electronic storage system complies with the requirements of this revenue procedure)_ `CG-MCE-051#S32`
  > “Records maintained in an electronic
storage system that complies with the
requirements of this revenue procedure
will constitute records within the meaning of § 6001 of the Internal Revenue
Code.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 1. Purpose (Rev. Proc. 97–22, p. 9). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S33"></a>An electronic storage system must ensure an accurate and complete transfer of the hardcopy or computerized books and records to an electronic storage media, and must also index, store, preserve, retrieve, and reproduce the electronically stored books and records. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure)_ `CG-MCE-051#S33`
  > “(1) An electronic storage system
must ensure an accurate and complete
transfer of the hardcopy or computerized
books and records to an electronic storage media. The electronic storage system must also index, store, preserve,
retrieve, and reproduce the electronically
stored books and records.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 4. Electronic Storage System Requirements, .01 General Requirements(1) (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S34"></a>All books and records reproduced by the electronic storage system must exhibit a high degree of legibility and readability when displayed on a video display terminal and when reproduced in hardcopy. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure)_ `CG-MCE-051#S34`
  > “(3) All books and records reproduced by the electronic storage system
must exhibit a high degree of legibility
and readability when displayed on a
video display terminal and when reproduced in hardcopy.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 4. Electronic Storage System Requirements, .01 General Requirements(3) (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S35"></a>The records may be maintained and preserved on microfilm or other basic source document of an automatic word or data processing memory, provided that adequate projection or viewing equipment is available, that the reproductions are clear and identifiable by date or pay period, and that extensions or transcriptions of the information required by the part are made available upon request. _(jurisdiction: United States (federal law), entity_scope: Employers subject to any provisions of the Fair Labor Standards Act of 1938, as amended, conditions: adequate projection or viewing equipment is available; reproductions are clear and identifiable by date or pay period; extensions or transcriptions of the required information are made available upon request)_ `CG-MCE-051#S35`
  > “The records may be maintained and preserved on microfilm or other basic source document of an automatic word or data processing memory provided that adequate projection or viewing equipment is available, that the reproductions are clear and identifiable by date or pay period and that extensions or transcriptions of the information required by this part are made available upon request.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.1(a) "Form of records", Introductory, printed p. 147. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: whether electronic storage satisfies payroll recordkeeping obligations (S32, S35). Missing: what conditions an electronic set must meet._

## Conditions an electronic system must meet, and when you may destroy the paper originals
<a id="need-CG-MCE-051-P7"></a>

- <a id="s-CG-MCE-051-S36"></a>The requirements of this revenue procedure pertain to all matters under the jurisdiction of the Commissioner of Internal Revenue including, but not limited to, income, excise, employment, and estate and gift taxes, as well as employee plans and exempt organizations; the listed matters are given as examples and the list is not closed. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers in all matters under the jurisdiction of the Commissioner of Internal Revenue, including employment taxes)_ `CG-MCE-051#S36`
  > “.02 The requirements of this revenue
procedure pertain to all matters under
the jurisdiction of the Commissioner of
Internal Revenue including, but not limited to, income, excise, employment,
and estate and gift taxes, as well as
employee plans and exempt organizations.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 3. Scope, .02 (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S37"></a>An electronic storage system must include reasonable controls to prevent and detect the unauthorized creation of, addition to, alteration of, deletion of, or deterioration of electronically stored books and records. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure)_ `CG-MCE-051#S37`
  > “(2) An electronic storage system
must include:
(a) reasonable controls to ensure
the integrity, accuracy, and reliability of
the electronic storage system;
(b) reasonable controls to prevent and detect the unauthorized creation of, addition to, alteration of, deletion of, or deterioration of electronically
stored books and records;” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 4. Electronic Storage System Requirements, .01 General Requirements(2)(b) (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S38"></a>The taxpayer must retain electronically stored books and records so long as their contents may become material in the administration of the Internal Revenue laws under § 1.6001–1(e). _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure)_ `CG-MCE-051#S38`
  > “(8) The taxpayer must retain electronically stored books and records so
long as their contents may become material in the administration of the Internal Revenue laws under § 1.6001–1(e).” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 4. Electronic Storage System Requirements, .01 General Requirements(8) (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S39"></a>This revenue procedure permits destruction of the original hardcopy books and records and deletion of the original computerized records (other than 'machine-sensible' records required to be retained by Rev. Proc. 91–59) after the taxpayer has completed its own testing of the electronic storage system establishing that hardcopy or computerized books and records are being reproduced in compliance with all the provisions of this revenue procedure, and has instituted procedures ensuring its continued compliance with all those provisions. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure, conditions: taxpayer has completed its own testing establishing compliant reproduction; taxpayer has instituted procedures ensuring continued compliance)_ `CG-MCE-051#S39`
  > “This revenue procedure permits the
destruction of the original hardcopy
books and records and the deletion of
the original computerized records (other
than ‘‘machine-sensible’’ records required to be retained by Rev. Proc.
91–59, 1991–2 C.B. 841), after the
taxpayer:

(1) has completed its own testing
of the electronic storage system that
establishes that hardcopy or computerized books and records are being reproduced in compliance with all the provisions of this revenue procedure; and
(2) has instituted procedures that
ensure its continued compliance with all
the provisions of this revenue procedure.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 7. Destruction and Deletion of Original Books and Records (Rev. Proc. 97–22, p. 11). Verified 2026-09-09.

## Being able to produce the records: form, place and time
<a id="need-CG-MCE-051-C11"></a>

- <a id="s-CG-MCE-051-S52"></a>All records required by the regulations in 26 CFR part 31 must be kept by the person required to keep them at one or more convenient and safe locations accessible to internal revenue officers, and must at all times be available for inspection by those officers. _(jurisdiction: United States (federal), entity_scope: every person required to keep records by the regulations in 26 CFR part 31)_ `CG-MCE-051#S52`
  > “(e) Place and period for keeping
records. (1) All records required by the
regulations in this part shall be kept,
by the person required to keep them, at
one or more convenient and safe locations accessible to internal revenue officers, and shall at all times be available for inspection by such officers.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–1 Records in general, paragraph (e)(1) Place and period for keeping records (subpart G, 26 CFR Ch. I (4–1–25 Edition), printed page 335). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S64"></a>Records required by the regulations in 26 CFR part 31 must be kept accurately, but no particular form of record is required; the forms and systems of accounting used must be such as will enable the district director to ascertain whether liability for tax is incurred and, if so, its amount. _(jurisdiction: United States (federal), entity_scope: every person required to keep records by the regulations in 26 CFR part 31 (employment taxes))_ `CG-MCE-051#S64`
  > “(a) Form of records. The records required by the regulations in this part
shall be kept accurately, but no particular form is required for keeping the
records. Such forms and systems of accounting shall be used as will enable
the district director to ascertain
whether liability for tax is incurred
and, if so, the amount thereof.” — [U.S. Government Publishing Office / Internal Revenue Service, Department of the Treasury (Code of Federal Regulations) — 26 CFR 31.6001-1 - Records in general (employment taxes)](https://www.govinfo.gov/content/pkg/CFR-2025-title26-vol17/pdf/CFR-2025-title26-vol17-sec31-6001-1.pdf), 2025-04-01; § 31.6001–1 Records in general, paragraph (a) Form of records (subpart G, 26 CFR Ch. I (4–1–25 Edition), printed page 334). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S65"></a>Where the records are maintained at a central recordkeeping office other than the place or places of employment, such records must be made available within 72 hours following notice from the Administrator or a duly authorized and designated representative. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516, conditions: applies where records are maintained at a central recordkeeping office other than in the place or places of employment; 72 hours run from notice by the Administrator or a duly authorized and designated representative)_ `CG-MCE-051#S65`
  > “Where the records are maintained at a central recordkeeping office, other than in the place or places of employment, such records shall be made available within 72 hours following notice from the Administrator or a duly authorized and designated representative.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.7(a) "Place of records", Subpart A, printed p. 150. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S66"></a>For purposes of this revenue procedure, an 'indexing system' is a system that permits the identification and retrieval for viewing or reproducing of relevant books and records maintained in an electronic storage system. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure)_ `CG-MCE-051#S66`
  > “(1) For purposes of this revenue
procedure, an ‘‘indexing system’’ is a
system that permits the identification
and retrieval for viewing or reproducing
of relevant books and records maintained in an electronic storage system.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 4. Electronic Storage System Requirements, .02 Requirements of an Indexing System(1) (Rev. Proc. 97–22, p. 11). Verified 2026-09-09.

_Partly established. Established: the required set complete for each (S08); whether a set that is otherwise complete but cannot be produced in that form satisfies the obligation (S64). Missing: payroll records retrievable for a named employee; payroll records retrievable for a pay period; payroll records retrievable for a filing period._

## A file structure that answers an enquiry: by employee, by pay period, by filing period
<a id="need-CG-MCE-051-P9"></a>

- See above: The records may be maintained and preserved on microfilm or other basic source document of an automatic word or data processing memory, provided that adequate projection or viewing equipment is available, that the reproductions are clear and identifiable by date or pay period, and that extensions or transcriptions of the information required by the part are made available upon request. ([CG-MCE-051#S35](#s-CG-MCE-051-S35))

- <a id="s-CG-MCE-051-S67"></a>The records must show each covered employee’s name in full as used for Social Security recordkeeping purposes and, on the same record, the employee’s identifying symbol or number if such is used in place of name on any time, work, or payroll records. _(jurisdiction: United States (federal law), entity_scope: Employers, with respect to each employee to whom section 6 or both sections 6 and 7(a) of the Act apply, conditions: identifying symbol or number required only if used in place of name on time, work, or payroll records)_ `CG-MCE-051#S67`
  > “(1) Name in full, as used for Social Security recordkeeping purposes, and on the same record, the employee’s identifying symbol or number if such is used in place of name on any time, work, or payroll records,” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.2(a)(1), Subpart A, printed p. 147. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S68"></a>At the time of an examination, or for the tests described in section 5 of this revenue procedure, the taxpayer must retrieve and reproduce electronically stored books and records, including hardcopies if requested. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure, conditions: at the time of an examination, or for the tests described in section 5)_ `CG-MCE-051#S68`
  > “(6) At the time of an examination,
or for the tests described in section 5 of
this revenue procedure, the taxpayer
must:
(a) retrieve and reproduce (including hardcopies if requested) electronically stored books and records; and” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 4. Electronic Storage System Requirements, .01 General Requirements(6)(a) (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S69"></a>All records must be available for inspection and transcription by the Administrator or a duly authorized and designated representative. _(jurisdiction: United States (federal law), entity_scope: Employers required to maintain records under 29 CFR part 516)_ `CG-MCE-051#S69`
  > “(b) Inspection of records. All records shall be available for inspection and transcription by the Administrator or a duly authorized and designated representative.” — [U.S. Government Publishing Office / Wage and Hour Division, U.S. Department of Labor (Code of Federal Regulations) — 29 CFR Part 516 - Records to be kept by employers (FLSA)](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol3/pdf/CFR-2025-title29-vol3-part516.pdf), 2025-07-01; § 516.7(b) "Inspection of records", Subpart A, printed p. 150. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

_Partly established. Established: records retrievable by employee (S08, S67). Missing: records retrievable by pay period; records retrievable by filing period; the required set complete for each._

## What stays your responsibility when a payroll service holds the records
<a id="need-CG-MCE-051-C7"></a>

- See above: All records required by the regulations in 26 CFR part 31 must be kept by the person required to keep them at one or more convenient and safe locations accessible to internal revenue officers, and must at all times be available for inspection by those officers. ([CG-MCE-051#S52](#s-CG-MCE-051-S52))

- <a id="s-CG-MCE-051-S53"></a>A taxpayer's use of a third party (such as a service bureau or timesharing service) to provide the taxpayer with an electronic storage system for its books and records does not relieve the taxpayer of the responsibilities described in this revenue procedure. _(jurisdiction: United States — federal internal revenue law administered by the Internal Revenue Service (Internal Revenue Code § 6001), entity_scope: taxpayers who maintain books and records using an electronic storage system, as defined in section 3.01 of this revenue procedure)_ `CG-MCE-051#S53`
  > “.03 A taxpayer’s use of a third party
(such as a service bureau or timesharing service) to provide the taxpayer
with an electronic storage system for its
books and records does not relieve the
taxpayer of the responsibilities described
in this revenue procedure.” — [Internal Revenue Service, U.S. Department of the Treasury — Rev. Proc. 97–22 (electronic storage systems for books and records)](https://www.irs.gov/pub/irs-tege/rp-97-22.pdf), Rev. Proc. 97–22, Internal Revenue Bulletin text, sections 1–11 (pp. 9–11); pinned snapshot sha256 b56db3e2e98779c4a0191569071dd3f701525b11feea64a94529ca27345d8041; Section 3. Scope, .03 (Rev. Proc. 97–22, p. 10). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S54"></a>If a third party defaults, the employer remains responsible for the deposit of the federal tax liabilities and for the timely filing of returns. _(jurisdiction: United States (federal), entity_scope: Employers that outsource payroll duties to a third party, conditions: In the event of default by the third party)_ `CG-MCE-051#S54`
  > “In the event of default by a third party, the employer remains responsible for the deposit of the federal tax liabilities and timely filing of returns.” — [Internal Revenue Service — Outsourcing payroll and third-party payers](https://www.irs.gov/businesses/small-businesses-self-employed/outsourcing-payroll-and-third-party-payers), 2025-10-09; Section “Payroll service provider not making federal tax deposits?”, first paragraph, final sentence. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S55"></a>Employers are ultimately responsible for the payment of income tax withheld and of both the employer and employee portions of social security and Medicare taxes, except that in certain situations employers who are customers of a Certified Professional Employer Organization are relieved of their liability for income tax withholding and social security and Medicare taxes. _(jurisdiction: United States (federal), entity_scope: Employers with federal employment tax obligations, including those outsourcing payroll to third parties, conditions: Relief from liability applies only in certain situations to employers who are customers of a Certified Professional Employer Organization)_ `CG-MCE-051#S55`
  > “But remember, employers are ultimately responsible for the payment of income tax withheld and both the employer and employee portions of social security and Medicare taxes (though in certain situations employers who are customers of a Certified Professional Employer Organization are relieved of their liability for income tax withholding and social security and Medicare taxes).” — [Internal Revenue Service — Outsourcing payroll and third-party payers](https://www.irs.gov/businesses/small-businesses-self-employed/outsourcing-payroll-and-third-party-payers), 2025-10-09; Section “Employer's outsourcing payroll responsibilities”, opening paragraph, final sentence. Verified 2026-09-09.

_Partly established. Established: whether an employer remains responsible for producing payroll records that a service provider holds (S53); what that responsibility requires of the employer (S52); what the employer must obtain and hold while access to the service lasts (S61, S62, S63). Missing: whether that responsibility continues after the service relationship ends; whether that responsibility continues after the business itself closes._

## What a payroll service gives you back, and what it cannot take off your hands
<a id="need-CG-MCE-051-P8"></a>

- <a id="s-CG-MCE-051-S56"></a>An employer that uses a third party to perform Federal employment tax functions on its behalf may, depending on the facts and circumstances and the type of third-party arrangement, remain solely liable for Federal employment taxes, become jointly and severally liable for them, or be relieved of liability for them. _(jurisdiction: United States (federal), entity_scope: Employers using a third party to perform Federal employment tax functions on their behalf, conditions: Outcome depends on the facts and circumstances and on the type of third-party arrangement)_ `CG-MCE-051#S56`
  > “Depending on the facts and circumstances, and the type of third-party arrangement, an employer who uses a third party to perform Federal employment tax functions on its behalf may remain solely liable for Federal employment taxes, may become jointly and severally liable for such taxes or may be relieved of liability for such taxes.” — [Internal Revenue Service — Outsourcing payroll and third-party payers](https://www.irs.gov/businesses/small-businesses-self-employed/outsourcing-payroll-and-third-party-payers), 2025-10-09; Section “Third party arrangements”, paragraph following the list of common third party arrangements. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S57"></a>For Intuit QuickBooks Workforce, the subscriber has access to their payroll data until one year after the date the subscription was canceled. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: Intuit QuickBooks Workforce payroll (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: After cancelation of the payroll subscription)_ `CG-MCE-051#S57`
  > “You'll have access to your payroll data until one year after the date your subscription was canceled.” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > Intuit QuickBooks Workforce. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S58"></a>For QuickBooks Desktop Payroll Assisted, the subscriber continues to access copies of their payroll tax returns online through the Canceled Client Payroll Tax Center until 12 months from the date the subscription was canceled, and does not receive paper copies of those returns. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: QuickBooks Desktop Payroll Assisted (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: After cancelation of the payroll subscription)_ `CG-MCE-051#S58`
  > “You will continue to access copies of your payroll tax returns online through the Canceled Client Payroll Tax Center until 12 months from the date of cancelation of the subscription. You will not receive paper copies of these returns.” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > QuickBooks Desktop Payroll Assisted. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S59"></a>For QuickBooks Desktop Payroll Enhanced, Standard and Basic, the subscriber still has access to their payroll data after canceling, but is not able to recreate any tax forms. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: QuickBooks Desktop Payroll Enhanced, Standard and Basic (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: After cancelation of the payroll subscription)_ `CG-MCE-051#S59`
  > “You'll still have access to your payroll data after canceling but you won't be able to recreate any tax forms.” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > QuickBooks Desktop Payroll Enhanced, QuickBooks Desktop Payroll Standard, and QuickBooks Desktop Payroll Basic. Verified 2026-09-09.

_Partly established. Established: what remains the employer's responsibility when a payroll service holds the records (S53, S54, S55). Missing: what such a service typically makes available; for how long after the relationship ends it makes that available._

## What a mainstream payroll service keeps, in what form, and for how long after you leave
<a id="need-CG-MCE-051-C8"></a>

- See above: For Intuit QuickBooks Workforce, the subscriber has access to their payroll data until one year after the date the subscription was canceled. ([CG-MCE-051#S57](#s-CG-MCE-051-S57))

- See above: For QuickBooks Desktop Payroll Assisted, the subscriber continues to access copies of their payroll tax returns online through the Canceled Client Payroll Tax Center until 12 months from the date the subscription was canceled, and does not receive paper copies of those returns. ([CG-MCE-051#S58](#s-CG-MCE-051-S58))

- See above: For QuickBooks Desktop Payroll Enhanced, Standard and Basic, the subscriber still has access to their payroll data after canceling, but is not able to recreate any tax forms. ([CG-MCE-051#S59](#s-CG-MCE-051-S59))

- <a id="s-CG-MCE-051-S60"></a>Once logged in to the Payroll Tax Center, the former QuickBooks Desktop Payroll Assisted subscriber sees a link to online forms filed for their company, which are PDF files that can be printed, saved or emailed. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: QuickBooks Desktop Payroll Assisted (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: After cancelation of the payroll subscription; Logged in to the Payroll Tax Center with the company's EIN and Payroll PIN)_ `CG-MCE-051#S60`
  > “Once logged in, you will see a link to online forms filed for your company. These are PDF files you can print, save, or email.” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > QuickBooks Desktop Payroll Assisted > instructions to access return information, step 3. Verified 2026-09-09.

_Not established from an authoritative source._

## Getting the records out before access ends: changing service or closing the business
<a id="need-CG-MCE-051-P12"></a>

- See above: Once logged in to the Payroll Tax Center, the former QuickBooks Desktop Payroll Assisted subscriber sees a link to online forms filed for their company, which are PDF files that can be printed, saved or emailed. ([CG-MCE-051#S60](#s-CG-MCE-051-S60))

- <a id="s-CG-MCE-051-S61"></a>Intuit tells the subscriber to make sure, before canceling a payroll subscription, that they print necessary payroll reports. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: Intuit QuickBooks Workforce or QuickBooks Desktop Payroll (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: Before canceling the payroll subscription)_ `CG-MCE-051#S61`
  > “Print necessary payroll reports” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; Cancel your Intuit QuickBooks Workforce or QuickBooks Desktop Payroll subscription > Step 1: Complete your final payroll tasks, bullet under "Before canceling your payroll subscription, make sure you:". Verified 2026-09-09.

- <a id="s-CG-MCE-051-S62"></a>Intuit tells the Intuit QuickBooks Workforce subscriber to export and save copies of their reports. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: Intuit QuickBooks Workforce payroll (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: In connection with cancelation of the payroll subscription)_ `CG-MCE-051#S62`
  > “Be sure to export and save copies of your reports” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > Intuit QuickBooks Workforce. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S63"></a>Intuit tells QuickBooks Desktop Payroll Enhanced, Standard and Basic subscribers to save a copy of all the tax forms they created or e-filed. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: QuickBooks Desktop Payroll Enhanced, Standard and Basic (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: In connection with cancelation of the payroll subscription)_ `CG-MCE-051#S63`
  > “Be sure to save a copy of all the tax forms you created or e-filed.” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > QuickBooks Desktop Payroll Enhanced, QuickBooks Desktop Payroll Standard, and QuickBooks Desktop Payroll Basic. Verified 2026-09-09.

_Required authority: official platform documentation, primary regulator or government. Highest achieved: official platform documentation._

## An open enquiry, claim or dispute stops the clock on disposal
<a id="need-CG-MCE-051-C9"></a>

- <a id="s-CG-MCE-051-S70"></a>Where a charge of discrimination has been filed against an employer, or an action has been brought against it by the Commission or the Attorney General, under title VII, the ADA or GINA, the respondent employer must preserve all personnel records relevant to that charge or action until final disposition of the charge or the action. (The quote spans the printed page break, so the running head “Equal Employment Opportunity Comm.”, the page numbers and the adjacent section number appear inside the verbatim text.) _(jurisdiction: United States (federal) — U.S. Code of Federal Regulations, EEOC regulations at 29 CFR part 1602, entity_scope: Employers subject to the EEOC's recordkeeping regulations in 29 CFR part 1602, subpart C, conditions: a charge of discrimination has been filed, or an action has been brought by the Commission or the Attorney General, against the employer; the charge or action arises under title VII, the ADA, or GINA; applies to personnel records relevant to the charge or action; preservation duty lasts until final disposition of the charge or the action)_ `CG-MCE-051#S70`
  > “Where a charge of discrimination has
been filed, or an action brought by the
Commission or the Attorney General,
against an employer under title VII,

180

Equal Employment Opportunity Comm.

§ 1602.19

the ADA, or GINA, the respondent employer shall preserve all personnel
records relevant to the charge or action until final disposition of the
charge or the action.” — [U.S. Government Publishing Office / Equal Employment Opportunity Commission (Code of Federal Regulations) — 29 CFR 1602.14 - Preservation of records made or kept](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol4/pdf/CFR-2025-title29-vol4-sec1602-14.pdf), 2025-07-01; Subpart C—Recordkeeping by Employers, § 1602.14 “Preservation of records made or kept”; sentence runs across the page break, 29 CFR Ch. XIV (7–1–25 Edition), printed pages 180–181. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S71"></a>For the purposes of this preservation duty, the date of final disposition of the charge or the action means the date the statutory period within which the aggrieved person may bring an action in a U.S. District Court expires or, where an action is brought against the employer by the aggrieved person, the Commission, or the Attorney General, the date on which that litigation is terminated. _(jurisdiction: United States (federal) — U.S. Code of Federal Regulations, EEOC regulations at 29 CFR part 1602, entity_scope: Employers subject to the EEOC's recordkeeping regulations in 29 CFR part 1602, subpart C, conditions: defines the end point of the § 1602.14 preservation duty triggered by a charge or action; alternative end point applies where an action is brought by the aggrieved person, the Commission, or the Attorney General)_ `CG-MCE-051#S71`
  > “The date of final disposition of
the charge or the action means the date
of expiration of the statutory period
within which the aggrieved person may
bring an action in a U.S. District Court
or, where an action is brought against
an employer either by the aggrieved
person, the Commission, or by the Attorney General, the date on which such
litigation is terminated.” — [U.S. Government Publishing Office / Equal Employment Opportunity Commission (Code of Federal Regulations) — 29 CFR 1602.14 - Preservation of records made or kept](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol4/pdf/CFR-2025-title29-vol4-sec1602-14.pdf), 2025-07-01; Subpart C—Recordkeeping by Employers, § 1602.14 “Preservation of records made or kept” (continuation); 29 CFR Ch. XIV (7–1–25 Edition), printed page 181. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S72"></a>The regulation states, by way of example and without closing the list, that the term “personnel records relevant to the charge” would include personnel or employment records relating to the aggrieved person and to all other employees holding positions similar to that held or sought by the aggrieved person, and application forms or test papers completed by an unsuccessful applicant and by all other candidates for the same position for which the aggrieved person applied and was rejected. _(jurisdiction: United States (federal) — U.S. Code of Federal Regulations, EEOC regulations at 29 CFR part 1602, entity_scope: Employers subject to the EEOC's recordkeeping regulations in 29 CFR part 1602, subpart C, conditions: illustrative example of what falls within ‘personnel records relevant to the charge’, not an exhaustive list; arises only where a charge or action triggers the preservation duty in § 1602.14)_ `CG-MCE-051#S72`
  > “The term ‘‘personnel records relevant to the charge,’’
for example, would include personnel
or employment records relating to the
aggrieved person and to all other employees holding positions similar to
that held or sought by the aggrieved
person and application forms or test
papers completed by an unsuccessful
applicant and by all other candidates
for the same position as that for which
the aggrieved person applied and was
rejected.” — [U.S. Government Publishing Office / Equal Employment Opportunity Commission (Code of Federal Regulations) — 29 CFR 1602.14 - Preservation of records made or kept](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol4/pdf/CFR-2025-title29-vol4-sec1602-14.pdf), 2025-07-01; Subpart C—Recordkeeping by Employers, § 1602.14 “Preservation of records made or kept” (continuation); 29 CFR Ch. XIV (7–1–25 Edition), printed page 181. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

## Deciding whether a set may be disposed of
<a id="need-CG-MCE-051-P10"></a>

- See above: Where a charge of discrimination has been filed against an employer, or an action has been brought against it by the Commission or the Attorney General, under title VII, the ADA or GINA, the respondent employer must preserve all personnel records relevant to that charge or action until final disposition of the charge or the action. (The quote spans the printed page break, so the running head “Equal Employment Opportunity Comm.”, the page numbers and the adjacent section number appear inside the verbatim text.) ([CG-MCE-051#S70](#s-CG-MCE-051-S70))

- See above: For the purposes of this preservation duty, the date of final disposition of the charge or the action means the date the statutory period within which the aggrieved person may bring an action in a U.S. District Court expires or, where an action is brought against the employer by the aggrieved person, the Commission, or the Attorney General, the date on which that litigation is terminated. ([CG-MCE-051#S71](#s-CG-MCE-051-S71))

- <a id="s-CG-MCE-051-S73"></a>An employer must preserve any personnel or employment record it makes or keeps — a set described as including, but not necessarily limited to, requests for reasonable accommodation, application forms submitted by applicants, and other records having to do with hiring, promotion, demotion, transfer, lay-off or termination, rates of pay or other terms of compensation, and selection for training or apprenticeship — for one year running from the date the record was made or the date of the personnel action involved, whichever occurs later. _(jurisdiction: United States (federal) — U.S. Code of Federal Regulations, EEOC regulations at 29 CFR part 1602, entity_scope: Employers subject to the EEOC's recordkeeping regulations in 29 CFR part 1602, subpart C, conditions: record is a personnel or employment record made or kept by the employer; one-year period runs from the later of the making of the record and the personnel action involved)_ `CG-MCE-051#S73`
  > “Any personnel or employment record
made or kept by an employer (including but not necessarily limited to requests for reasonable accommodation,
application forms submitted by applicants and other records having to do
with hiring, promotion, demotion,
transfer, lay-off or termination, rates
of pay or other terms of compensation,
and selection for training or apprenticeship) shall be preserved by the employer for a period of one year from the
date of the making of the record or the
personnel action involved, whichever
occurs later.” — [U.S. Government Publishing Office / Equal Employment Opportunity Commission (Code of Federal Regulations) — 29 CFR 1602.14 - Preservation of records made or kept](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol4/pdf/CFR-2025-title29-vol4-sec1602-14.pdf), 2025-07-01; Subpart C—Recordkeeping by Employers, § 1602.14 “Preservation of records made or kept”; 29 CFR Ch. XIV (7–1–25 Edition), printed page 180. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

- <a id="s-CG-MCE-051-S74"></a>Where an employee is involuntarily terminated, the employer must keep that terminated individual's personnel records for one year from the date of termination. _(jurisdiction: United States (federal) — U.S. Code of Federal Regulations, EEOC regulations at 29 CFR part 1602, entity_scope: Employers subject to the EEOC's recordkeeping regulations in 29 CFR part 1602, subpart C, conditions: involuntary termination of an employee; one-year period runs from the date of termination)_ `CG-MCE-051#S74`
  > “In the case of involuntary
termination of an employee, the personnel records of the individual terminated shall be kept for a period of one
year from the date of termination.” — [U.S. Government Publishing Office / Equal Employment Opportunity Commission (Code of Federal Regulations) — 29 CFR 1602.14 - Preservation of records made or kept](https://www.govinfo.gov/content/pkg/CFR-2025-title29-vol4/pdf/CFR-2025-title29-vol4-sec1602-14.pdf), 2025-07-01; Subpart C—Recordkeeping by Employers, § 1602.14 “Preservation of records made or kept”; 29 CFR Ch. XIV (7–1–25 Edition), printed page 180. Verified 2026-09-09.
  _Flagged for professional review — a bookkeeper or accountant should confirm this applies to your situation._

## Payroll data the IRS can supply from filings you already made
<a id="need-CG-MCE-051-C12"></a>

- <a id="s-CG-MCE-051-S75"></a>The IRS states there are 3 ways to get a business tax transcript. _(jurisdiction: United States (federal), entity_scope: Businesses filing US federal tax returns)_ `CG-MCE-051#S75`
  > “There are 3 ways to get a business tax transcript:” — [Internal Revenue Service — Get a business tax transcript](https://www.irs.gov/businesses/get-a-business-tax-transcript), 2026-07-27; Get a business tax transcript — opening list, above 'What a transcript shows'. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S76"></a>The employment tax return transcript shows original return information, the original federal tax liability record, adjusted items from the latest amended return, and employment and unemployment tax information filed with the IRS. _(jurisdiction: United States (federal), entity_scope: Employers filing US federal employment tax returns, conditions: 2023 and after)_ `CG-MCE-051#S76`
  > “Shows original return information, original federal tax liability record, adjusted items from the latest amended return and employment and unemployment tax information filed with us.” — [Internal Revenue Service — Get a business tax transcript](https://www.irs.gov/businesses/get-a-business-tax-transcript), 2026-07-27; Business transcript types → Employment tax return transcript (2023 and after). Verified 2026-09-09.

- <a id="s-CG-MCE-051-S77"></a>To obtain a copy of the original return itself, rather than a transcript, the taxpayer submits Form 4506, Request for Copy of Tax Return. _(jurisdiction: United States (federal), entity_scope: Businesses filing US federal tax returns)_ `CG-MCE-051#S77`
  > “To get a copy of your original return, submit Form 4506, Request for Copy of Tax Return” — [Internal Revenue Service — Get a business tax transcript](https://www.irs.gov/businesses/get-a-business-tax-transcript), 2026-07-27; What a transcript shows — first paragraph. Verified 2026-09-09.

_Partly established. Established: what payroll data an employer can obtain from the authorities' own records of returns and information filings already made (S76, S79); the route by which an employer obtains that data (S77, S78). Missing: what the applicable regimes require of an employer that cannot produce a required record set at all._

## Filling gaps in a history you no longer hold
<a id="need-CG-MCE-051-P11"></a>

- <a id="s-CG-MCE-051-S78"></a>A business tax transcript can be viewed, printed or downloaded in the taxpayer's business tax account. _(jurisdiction: United States (federal), entity_scope: Businesses filing US federal tax returns, platform: IRS business tax account)_ `CG-MCE-051#S78`
  > “View, print or download it in your business tax account” — [Internal Revenue Service — Get a business tax transcript](https://www.irs.gov/businesses/get-a-business-tax-transcript), 2026-07-27; Get a business tax transcript — opening list, item 1. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S79"></a>A tax account transcript shows changes to the account, such as refunds, federal tax deposits, payments, penalties and interest, balance due with accruals, return filing date and return processed date. _(jurisdiction: United States (federal), entity_scope: Businesses filing US federal tax returns)_ `CG-MCE-051#S79`
  > “Shows changes to your account like refunds, federal tax deposits, payments, penalties and interest, balance due with accruals, return filing date and return processed date.” — [Internal Revenue Service — Get a business tax transcript](https://www.irs.gov/businesses/get-a-business-tax-transcript), 2026-07-27; Business transcript types → Tax account transcript. Verified 2026-09-09.

- <a id="s-CG-MCE-051-S80"></a>If a former QuickBooks Desktop Payroll Assisted subscriber cannot find the form in the Payroll Tax Center, or no longer holds their Payroll PIN and EIN information, they must request paper copies of their returns by completing Intuit's Tax Copy Request Form. _(jurisdiction: United States, entity_scope: Employers subscribing to Intuit QuickBooks payroll services, platform: QuickBooks Payroll (Intuit), platform_edition: QuickBooks Desktop Payroll Assisted (US edition of the QuickBooks help centre, article updated 8/3/2026), conditions: After cancelation of the payroll subscription; Form not found in the Payroll Tax Center, or Payroll PIN and EIN information no longer held)_ `CG-MCE-051#S80`
  > “If you do not find the form in the Payroll Tax Center, or if you no longer have your Payroll PIN and EIN information, you must request paper copies of your returns by completing this form: Tax Copy Request Form” — [Intuit Inc. (QuickBooks help centre) — Cancel your payroll subscription](https://quickbooks.intuit.com/learn-support/en-us/help-article/payroll-subscriptions/cancel-quickbooks-payroll-subscription/L3ad0cbFY_US_en_US), 2026-08-03; What happens to your payroll data after you cancel > QuickBooks Desktop Payroll Assisted > instructions to access return information (closing note). Verified 2026-09-09.

_Partly established. Established: what can be reconstructed from a payroll service (S57, S58, S59, S60, S80); what can be reconstructed from filings (S76, S77, S78, S79). Missing: what the employer does where nothing can be reconstructed._

## Not yet fully established from an authoritative source

- Establish which payroll records an employer must keep for federal employment tax purposes and the information each must contain. _(partly established)_
- Establish which payroll records an employer must keep under federal wage-hour requirements and the information each must contain. _(partly established)_
- Establish whether state requirements impose longer retention periods or additional payroll record classes, and how an employer determines which states apply to its payroll. _(partly established)_
- Establish whether electronic storage satisfies payroll recordkeeping obligations and what conditions an electronic set must meet. _(partly established)_
- Establish the recordkeeping and retention obligations attaching to withholding and support orders, benefit and retirement deduction elections, and tip records. _(partly established)_
- Establish whether an employer remains responsible for producing payroll records that a service provider holds, and what that responsibility requires of the employer, including whether that responsibility continues after the service relationship ends and after the business itself closes, and what the employer must therefore obtain and hold while access to the service lasts. _(partly established)_
- Establish what mainstream payroll services retain and make available to an employer, in what form, and for how long after the service relationship ends. _(not established)_
- Establish the records an employer must create and retain to substantiate amounts reimbursed to employees for expenses, and the retention obligation attaching to them, separately from the records of amounts deducted from employee pay. _(not established)_
- Establish the form in which an employer must be able to produce its payroll records on enquiry - retrievable for a named employee, for a pay period and for a filing period, with the required set complete for each - and whether a set that is otherwise complete but cannot be produced in that form satisfies the obligation. _(partly established)_
- Establish what payroll data an employer can obtain from the authorities' own records of returns and information filings already made, by what route, and what the applicable regimes require of an employer that cannot produce a required record set at all. _(partly established)_
- Establish the payroll records an employer must keep for employment tax purposes and what information each must contain. _(partly established)_
- Establish the payroll records an employer must keep for wage-hour purposes — including hours worked, pay rate and basis, pay period dates, earnings, deductions and payment dates — and what each must contain. _(partly established)_
- Establish that two distinct obligation regimes govern the same underlying payroll, and show how the reader resolves a document that is subject to both. _(partly established; below the required authority class)_
- Establish the retention period governing each record class and the event from which that period is measured, without the answer asserting a period it has not established. _(partly established)_
- Address state-level obligations that may be longer or broader than the federal ones, and specify how the reader determines which states apply to their payroll. _(partly established)_
- Establish records required for particular arrangements — withholding and support orders and the amounts applied, benefit and retirement elections, tip records and reimbursement documentation — and their retention. _(partly established)_
- Establish what remains the employer's responsibility when a payroll service holds the records, and what such a service typically makes available and for how long after the relationship ends. _(partly established)_
- Specify the file structure that lets an enquiry be answered: records retrievable by employee, by pay period and by filing period, with the required set complete for each. _(partly established)_
- Address gaps in historical records — what can be reconstructed from a payroll service or from filings, and what the employer does where nothing can be. _(partly established)_
- Address extracting and preserving the records before access ends, on a change of payroll service or on closure of the business. _(established; below the required authority class)_

## Related

- [What records should I keep to support treating a worker as an independent contractor rather than an employee?](https://uppago.com/resources/what-records-should-i-keep-to-support-treating-a-worker-as-an-independent)
- [I received a wage garnishment or child-support withholding order for an employee — how do I record it, pay it, and what do I keep?](https://uppago.com/resources/i-received-a-wage-garnishment-or-child-support-withholding-order-for-an-employee)

_Reference date 2026-09-07. Statements are quoted verbatim from their sources; scope and verification dates are shown on each._