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4.705-2 Pay administration records.

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4.705-2 Pay administration records.

4.705-2 Pay administration records.

      (a) Payroll sheets, registers, or their equivalent, of salaries and wages paid to individual employees for each payroll period; change slips; and tax withholding statements: Retain 4 years.

      (b) Clock cards or other time and attendance cards: Retain 2 years.

      (c) Paid checks, receipts for wages paid in cash, or other evidence of payments for services rendered by employees: Retain 2 years.