166-300-0035 Payroll Records (1) Deduction Register Records : Series documents both voluntary and required deductions from the gross pay of agency employees. Deductions may include federal income and social security taxes, state income tax, workers’ compensation, union dues, insurance, deferred compensation, credit union, parking permit, pre-written checks, garnishments, levies, charitable contributions, and others. Retention: Retain 5 years, destroy. (2) Employee Payroll Records : Series documents individual employee pay history. Records may include source documents authorizing payroll deductions and withholding such as Public Employee Retirement System (PERS) enrollment forms, insurance applications, beneficiary designations, leave authorizations, pay related personnel action documents, garnishment records, child support claim records, electronic deposit authorizations, work out of class and overtime authorizations, deduction reports, and related documentation. SEE ALSO: Employee Personnel Records; and Employee Benefits Records. Retention: (a) Retain PERS enrollment records 75 years, destroy; (b) Retain garnishment records 4 years after resolution, destroy; (c) Retain deduction authorization records 3 years after superseded, eligibility expired, or employee separation, destroy; (d) Retain all other employee payroll records 3 years after employee separation, destroy. (3) Employee Time Records : Series documents hours worked and leave hours accrued and taken by agency employees. SEE ALSO: Leave Application Records. Retention: Retain 4 years, destroy. (4) Federal and State Tax Records : Series documents 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), Employers Quarterly Federal Tax Return (941, 941E), Tax Deposit Coupon (8109), Withholding Allowance Certificates (W-4), Wage and Tax Statements (W-2), and related federal and state tax forms. Retention: (a) Retain Withholding Allowance Certificates (W-4) 5 years after superseded or employee separation, destroy; (b) Retain all other federal and state tax records 5 years, destroy. (5) Leave Application Records : Series documents applications or requests submitted by employees for sick, vacation, compensatory, personal business, family and medical leave, long-term leave, and other leave time. SEE ALSO: Employee Time Records. Retention: (a) Retain Family Medical Leave Act records 3 years, destroy; (b) Retain all other records 1 year, destroy. (6) Oregon State Payroll Application (OSPA) Report Records : Series documents reports generated by the Department of Administrative Services Joint Payroll System, used to update an agency on employee earnings, deductions, and leave accrual. Reports may include Time Sheet Audit and Control Reports, Time Sheet Exception Reports, Payroll Register Detail and Summary Reports, Deduction Register Detail and Summary Reports, FICA Magnetic Tape Reconcile Detail, PERS Current Employee Contribution, Deferred Compensation by Plan, Year-to-Date Corrections, and ACH Direct Deposit Register. Oregon Statewide Payroll Services maintains the statewide record copy of the Leave Accrual Detail Transaction Register (1987 - present), the Payroll Register Detail Report (1951 - present), and the Payroll Year-to-Date Register (1976 - present). Retention: (a) Retain pre-1987 Leave Accrual Detail Transaction Registers 75 years, destroy; (b) Retain 1987 and later Leave Accrual Detail Transaction Registers 10 years, destroy; (c) Retain pre-1951 Payroll Register Detail Reports 75 years, destroy; (d) Retain 1951 and later Payroll Register Detail Reports 4 years, destroy; (e) Retain pre-1976 Payroll Year-to-Date Register or Monthly Payroll Registers 75 years, destroy; (f) Retain 1976 and later Payroll Year-to-Date Registers or Monthly Payroll Registers 10 years, destroy; (g) Retain all other payroll system reports 4 years, destroy. (7) Payroll Administrative Report (Non-OSPA) Records : Series documents an agency’s statistical studies, payroll budget preparation, projections, workload and personnel management, and payroll research. Retention: Retain 4 years, destroy. (8) Unemployment Compensation Claim Records : Series documents claims submitted by former agency employees for unemployment compensation. Records may include claims, notices, reports, claim determination appeal records, and related documentation. Retention: Retain 4 years, destroy. (9) Unemployment Report Records : Series documents employee earnings on a quarterly basis, which are used to determine costs and charges in the event of an unemployment compensation claim. Retention: Retain 4 years, destroy. Statutory/Other Authority: ORS 192.005–192.170 & ORS 357.805–357.895 Statutes/Other Implemented: ORS 192.005–192.170 & ORS 357.805–357.895 History: OSA 2-2025, amend filed 05/29/2025, effective 05/29/2025 OSA 3-2012, f. & cert. ef. 10-29-12 OSA 5-2002, f. & cert. ef. 10-14-02 OSA 1-1999, f. & cert. ef. 2-4-99, Renumbered from 166-307-0010 OSA 9-1998, f. & cert. ef. 12-30-98 OSA 3-1996, f. 4-9-96, cert. ef. 4-15-96 OSA 1-1995, f. & cert. ef. 5-25-95