166-150-0155 Payroll Records (1) Deduction Authorization Records: Series documents employee application and authorization for voluntary payroll deductions, direct bank deposits, and related actions. Records may include insurance applications, enrollment cards, deduction authorizations, approval notices, deduction terminations, and related documentation. Minimum retention: 3 years after superseded, terminated, or employee separates. (2) Employee Time Records: Series documents hours worked, leave hours accrued, and leave hours taken by agency employees. SEE ALSO: Leave Applications; and Grant Records. Minimum retention: 4 years. (3) Federal and State Tax Records: Series documents records, in addition to those itemized in this section, used to report the collection, distribution, deposit, and transmittal of federal and state income taxes as well as social security tax. Examples include the federal miscellaneous income statement (1099), request for taxpayer identification number and certificate (W-9), employer’s quarterly federal tax return (941), and similar federal and state completed forms. SEE ALSO Wage and Tax Statements (W-2); and Withholding Allowance Certificates (W-4). Minimum retention: 5 years. (4) Garnishment Records: Series documents requests and court orders to withhold wages from employee earnings. Records may include original writs of garnishment, orders to withhold for the Oregon Department of Justice, federal or state tax levies, recapitulations of amounts withheld, and related documentation. Minimum retention: 3 years after resolution. (5) Leave Applications: Series documents applications or requests submitted by employees for paid or unpaid leave. SEE ALSO: Employee Time Records. Minimum retention: 3 years. (6) Leave Balance Reports: Series documents individual employee accrual and use of paid and unpaid leave. SEE ALSO: Employee Benefits Records. Minimum retention: (a) Year-end leave balance reports, 75 years after date of hire; (b) All other reports, 4 years. (7) Payroll Administrative Reports: Series documents the administration and management of an agency’s payroll. Records may include reports and studies used to evaluate payroll statistics. Minimum retention: 3 years. (8) Payroll Registers: Series documents the earnings, voluntary and required deductions, and withholdings of agency employees. Minimum retention: (a) Year-end, or month-end if no year-end payroll registers, 75 years; (b) Deduction registers, 5 years; (c) All other payroll registers, 3 years. (9) Unemployment Records: Series documents claims submitted by former employees for unemployment compensation. Records may include claims, notices, reports, and records related to the appeal of claim determinations. Minimum retention: 3 years. (10) Wage and Tax Statements (W-2): Series contains annual statements for individual employee earnings and withholdings for state and federal income taxes and social security tax. SEE ALSO: Federal and State Tax Records. Minimum retention: 5 years. (11) Withholding Allowance Certificates (W-4): Series contains certificates for the exemption status of individual agency employees. SEE ALSO: Federal and State Tax Records. Minimum retention: 5 years after superseded or employee separation. 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 7-2025, amend filed 11/05/2025, effective 11/05/2025 OSA 4-2004, f. & cert. ef. 9-1-04