OSU Archives - Payroll Records

Payroll Records (OAR 166-475-0090)

This General Schedule is applicable to the Payroll records of the Oregon University System. Retention periods apply to the record copy of all public records, regardless of medium or physical format, created or stored by the above specified agencies. Please note the exceptions to this General Schedule listed in OAR 166-030-0026 before disposing of records.

(1) Assumed Wages Reports

(2) Deduction Authorization Records
(3) Employment Division Summary Reports
(4) Federal and State Tax Records
(5) Forecast and Actual Pay Reports
(6) Garnishment Records
(7) Pay Authorization Records
(8) Paycheck Delivery Records
(9) Payroll Adjustment Records
(10) Payroll Check Register
(11) Payroll Data Entry Summary Reports
(12) Payroll Draws Records
(13) Payroll Input Detail Reports
(14) Payroll Register
(15) Purge Lists
(16) Revolving Fund Checks
(17) Shift Summary Sheets
(18) Social Security Number Records
(19) Student Loan Interest and Tuition Payment Statement Records
(20) Student Social Security/Medicare Tax Review Reports
(21) Student Time and Attendance Forms, Restricted Funds
(22) Student Time Records
(23) Study Abroad Foreign Nationals Payroll Records
(24) Tax Withholding Authorization Records
(25) Transaction Registers
(26) Wage and Tax Statements (W-2 forms)

(1) Assumed Wages Reports
Series is used for computation and payment of workers' compensation insurance premiums. Records document students' services performed in exchange for room and board, and volunteer and prerequisite assumed wages not paid by payroll. Information in the reports may include names, dates, social security numbers, requisition numbers, accounts to be charged, and total assumed pay for the month. OUS Controller's Division holds the system-wide record copy.

Record Copy: OUS Controller's Division
Retention: 4 years

Other copies: Institutional Payroll offices
Retention: 2 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(2) Deduction Authorization Records
This series documents deductions from salary checks authorized by employees. These records include lists with notation of authorized deductions as well as actual deduction forms. This series may include but is not limited to: deduction information on medical, dental, life, and disability insurance; American Association of University Professors, GCIU, Fair Share, and OregonPublic Employees Fair Share/dues; U.S. Savings Bonds; United Way and foundation contributions; payments for library fines/lost books, parking permits, and institutional credit union accounts; Veterans Affairs; ACH listings; personal use of state vehicles; and miscellaneous deductions.

Record Copy: Staff Benefits, Payroll, Authorized units
Retention: 4 years after authorization expires or is superseded

Other copies: Units
Retention: 2 years after authorization expires or is superseded

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(3) Employment Division Summary Reports
This series documents the number of the institutional employees and payroll costs on a monthly basis and yearly basis. This series includes monthly reports by employee category and annual fiscal year reports which summarize the monthly data.

Record Copy: Payroll
Retention: 10 years for annual reports and 3 years for monthly reports

(4) Federal and State Tax Records
Records document the collection, distribution, deposit, and transmittal of federal and state income taxes and social security tax. Records include the federal Miscellaneous Income Statement (1099), Request for Taxpayer Identification Number and Certificate (W-9), Request for Student(s) or Borrower(s) Social Security Number and Certificate (W-9S), Employers Quarterly Federal Tax Return (941, 941E), Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (1042), Foreign Person(s) U.S. Source Income Subject to Withholding (1042S), Tax Deposit Coupon (8109), Withholding Allowance Certificates (W-4), Wage And Tax Statements (W-2), and related federal and state tax forms.

Record Copy: Payroll
Retention: 5 years

(5) Forecast and Actual Pay Reports
This series documents monthly gross and actual pay by month and account number, along with other database information. It is used to view gross pay/budget records for a previous fiscal year. Computer output microfiche is supplied by the OUS Controllers Division. This series includes: employee name and social security number; major account; salary code; FTE; rank; leave status; position title and class number; starting date; appointment; terms of service; tenure; and forecast and actual pay broken down by months of the fiscal year.

Record Copy: Payroll
Retention: 4 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(6) Garnishment Records
This series documents requests and court orders to withhold wages from employee earnings for garnishments, tax levies, support payments, or other reasons. This series usually includes: original writs of garnishment; recapitulations of amounts withheld; and related records. The OUS Controllers Division maintains the system record copy.

Record Copy: Payroll
Retention: 4 years after resolution

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(7) Pay Authorization Records
This series consists of pay documents which substantiate and, in part, authorize the issuance of payroll checks for particular amounts. This series may include but is not limited to payroll/budget request forms and time cards.

Record Copy: Payroll
Retention: 5 years

Other copies: Units
Retention: 1 year

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(8) Paycheck Delivery Records
This series documents the locations assigned for delivery of salary payments to employees. This series may include but is not limited to: paycheck deposit authorization forms; payroll check delivery logs; and related correspondence.

Record Copy: Payroll
Retention: 3 years for payroll check delivery logs and until superseded or 1 year after employee separation for all other records

Other copies: Units
Retention: Until superseded or upon employee separation

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(9) Payroll Adjustment Records
This series documents changes in employee payroll deductions, tax withholdings, and payroll records. This series may include but is not limited to: pay/budget action forms; time and attendance records; pay reduction/termination notices; and related documentation and correspondence.

Record Copy: Payroll
Retention: 5 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(10) Payroll Check Register
This series provides a record of payroll checks issued. This series includes lists in check number order that show the check amount, employee name, and social security number.

Record Copy: Payroll
Retention: 6 years

Other copies: Units
Retention: 2 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(11) Payroll Data Entry Summary Reports
This series documents all timecard and payroll adjustment data entry for each payroll period. This series includes: employee names in alphabetical order; batch and document numbers; and other data.

Record Copy: Payroll
Retention: Until superseded by the Payroll Register

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(12) Payroll Draws Records
This series documents payroll draws. This series includes: requests for emergency payroll draw forms; and copies of disbursement request forms.

Record Copy: Payroll
Retention: 2 years after draw has been recovered

(13) Payroll Input Detail Reports
This series provides a daily summary of timecard and payroll adjustment data entry. This series contains separate reports for timecard input and payroll adjustment input. The reports, arranged in batch sequence and document number order, may include but are not limited to: social security numbers; account numbers; gross pay; and related data.

Record Copy: Payroll
Retention: Until input and verified

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(14) Payroll Register
This series documents the pay of all institutional employees. The series includes monthly listings of all paid employees with their earnings and deductions.

Record Copy: University Archives
Retention: 75 years

Other copies: Payroll, Units
Retention: 7 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(15) Purge Lists
This series documents institutional employees whose records have been deleted from the personnel data base. This series contains annual lists of former employees, in alphabetical order, and includes: employees names; social security numbers; class codes; dates that pay started; termination dates; and related data elements.

Record Copy: Payroll
Retention: 3 years

Other copies: Units
Retention: 1 year

(16) Revolving Fund Checks
This series documents each check issued from an institutional revolving fund for payroll draws, final pay, or special pay. This series contains copies of issued checks showing: name; date issued; social security number; amount; check disposition; and other data elements.

Record Copy: Business Affairs
Retention: 6 years

(17) Shift Summary Sheets
This series documents the time worked by employees on various jobs on a daily basis. This series is used to provide: a record of time worked by employees for payroll purposes; a record of customer charges incurred for billing purposes; and cost accounting information on a real-time basis. The series may also be used as a back-up source of information for wage related grievance cases brought forth by employees. Information on the individual computer generated sheets may include: employee name; descriptions of duties performed; wages paid for each duty; time worked at each duty; output connected with each duty; and totals.

Record Copy: Units
Retention: 2 years

(18) Social Security Number Records
This series documents international students' and scholars' acquisition of social security numbers. This series may include but is not limited to: social security number applications; Statement of Information - Social Security Account Number forms (CO-204); photocopies of social security cards; Controllers Division reports; and related documentation and correspondence.

Record Copy: Payroll
Retention: 3 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(19) Student Loan Interest and Tuition Payment Statement Records
Series is used to report loan interest and tutition paid by students so that deductions may be claimed on income taxes. Records may include 1098E and 1098T forms and related correspondence. This series may also include records that were attempted to be mailed or delivered but were returned or otherwise deemed undeliverable.

Retention: 3 years

(20) Student Social Security/Medicare Tax Review Reports
This series is used to determine proper FICA coding for student employees. The reports may include but are not limited to: student name and ID number; credit hours carried; budget classification code; FICA quarters earned; year-to-date FICA withheld; and last FICA contribution date.

(21) Student Time and Attendance Forms, Restricted Funds
This series documents hours worked by student employees including those on work-study who are paid from restricted fund accounts. This series is used for payroll purposes and to meet federal requirements for documenting time worked by work-study students. This series only includes departmental time and attendance forms.

Record Copy: Units
Retention: 5 years after issuance of final financial report to awarding agency by the research accounting unit for records of all students paid from U.S. Dept. of Education awards; 3 years after issuance of final financial report to awarding agency by Research Accounting for records of regular student workers paid from other restricted funds; 3 years after issuance of final financial report to awarding agency by research accounting or 5 years, whichever is longer for records of work-study students paid from other restricted funds.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(22) Student Time Records
This series documents hours worked by student employees including those on work-study. The series is used for payroll purposes and to meet federal requirements for documenting time worked by work-study students. This series may include but is not limited to: Work-Study Time Certificates and referrals; photocopies of payroll time cards; automatic time card program printouts; and departmental time and attendance forms.

Record Copy: Payroll, Units
Retention: 4 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

NOTE: See also (45) Time, Attendance and Leave Records in the Personnel Records Section.

(23) Study Abroad Foreign Nationals Payroll Records
This series documents payments to foreign nationals employed both full-time and part-time by the institution as support staff for its study abroad programs. This series may include but is not limited to: agreements concerning pay rates; accounting information for payments to persons employed as secretaries and office staff, housing and transportation specialists, and food service workers; time sheets; and related correspondence.

Record Copy: International Study Programs
Retention: 75 years

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(24) Tax Withholding Authorization Records
This series documents amounts withheld by Payroll from employees' checks for taxing authorities. This series may include but is not limited to: the Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from Tax Withholding (IRS Form 8233); OUS Alien Information Request Form (CO-NRA); and Request for Exemption from Oregon State Income Tax Withholding. Individual forms may include employees' names, addresses, social security numbers, and tax identification numbers.

Record Copy: Payroll
Retention: 5 years after superseded or employee separates

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(25) Transaction Registers
This series documents all employee database data entry transactions. This series includes daily and quarterly registers for deduction, employee, and budget transactions. The registers may include but are not limited to: employee name; social security number; institution; FICA code; transaction code; nature and date of last transaction; last transaction; address; major account; class status; sex; Equal Employment Opportunity category; date of birth; ethnicity code; and related data.

Record Copy: Payroll, Human Resources
Retention: 4 years for quarterly registers and until superseded or obsolete for the daily registers

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the OSU Archives and Records Management Handbook for more information.

(26) Wage and Tax Statements Records
This series provides a summary record of data reported on the annual wage and tax statements for institutional employees, corrections to these statements, and a record of transmittal to the federal government. Records include print-outs from the Controllers Division by year in social security number order which include names, social security numbers, tax subject earnings, other data required by law, nd summary transmittal forms. Forms include IRS forms W-2, W-2C, W-3, and W-3C. This series also includes records that were attempted to be delivered but were returned or otherwise deemed undeliverable

Record Copy: Payroll
Retention: 5 years

NOTE: Complies with Internal Revenue Service Regulations in 26 CFR 31.6001-1.

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