Oregon Administrative Rules › Chapter 166 - SECRETARY OF STATE, ARCHIVES DIVISION › Division 400 - EDUCATIONAL SERVICE DISTRICTS, SCHOOL DISTRICTS, AND INDIVIDUAL SCHOOL RECORDS › Section 166-400-0045 - Payroll Records

Current through Register Vol. 63, No. 7, July 1, 2024
(1)
Deduction Authorization
					Records
Records documenting employee application and authorization for
					voluntary payroll deductions, direct bank deposits, and related actions.
					Payroll deductions are directly deposited or remitted to the authorized
					financial institution, insurance company, or other agency or vendor. Records
					may include insurance applications, enrollment cards, deduction authorizations,
					approval notices, deduction terminations, and related records. Minimum
					retention: 3 years after superseded, terminated, or employee separates.
(2)
Deduction
					Registers
Registers or records serving the same function of documenting
					voluntary and/or required deductions from the gross pay of agency employees.
					Types of deductions include federal income and social security taxes, state
					tax, workers' compensation, union dues, insurance, deferred compensation,
					credit union, parking permit, prewritten checks, garnishments, levies,
					charitable contributions, and others. Information may include employee name and
					number, pay period, social security number, total deductions, net pay, check
					number, and related data. Minimum retention: (a) Retain registers documenting
					state and federal taxes: 5 years (b) Retain all other registers: 3 years.
(3)
Employee Payroll
					Records
Records document school, district, or ESD individual employee
					pay history. Records include but are not limited to source documents
					authorizing payroll deductions and withholding such as retirement enrollment
					forms, insurance applications, and beneficiary designations, leave
					authorization records, pay related personnel action documents, garnishment
					orders, child support claim records, electronic deposit authorizations, work
					out of class and overtime authorizations, deduction reports, and
					correspondence. SEE ALSO Employee Personnel Records in the Personnel Records
					section. Minimum retention: (a) Retain PERS enrollment forms, official copy: 75
					years after date of hire (b) Retain all other records: 3 years after employee
					separation.
(4)
Employee
					Time and Attendance Records
Records document school, district, or ESD
					employee attendance and time worked. Records may include but are not limited to
					time cards or sheets; monthly summary reports of employee attendance; forms
					used to record attendance, sick, vacation, overtime, and compensatory time;
					leave requests and approval forms; leave records; absence, sick, and vacation
					leave summary reports; overtime authorization or certification; staff
					attendance logs; substitute teacher logs; and related documentation and
					correspondence. Minimum retention: 4 years.
(5)
Federal and State Tax
					Records
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,
					941E), tax deposit coupon (8109), and similar federal and state completed
					forms. Minimum retention: (a) Retain for the retention of records documenting
					expenditure of grant funds: see Grant Records in the Financial section (b)
					Retain all other records: 4 years.
(6)
Garnishment Records
Records
					documenting requests and court orders to withhold wages from employee earnings
					for garnishments, tax levies, support payments, and other reasons. Usually
					includes original writs of garnishment, orders to withhold for the Oregon
					Department of Human Resources, federal or state tax levies, recapitulations of
					amounts withheld, and related records. Information usually includes employee
					name and number, name of agency ordering garnishment, amount, name of party to
					whom payment is submitted, dates, and related data. Minimum retention: 3 years
					after resolution.
(7)
Leave
					Applications
Applications or requests submitted by employees for sick,
					vacation, compensatory, personal business, family and medical leave, long term
					leave, and other leave time. Information usually includes employee name,
					department, date, leave dates requested, type of leave requested, and related
					data. SEE ALSO Employee Time Records in this section. Minimum retention: 3
					years.
(8)
Leave Balance
					Reports
Reports documenting individual employee accrual and use of sick,
					vacation, compensatory, personal business, family and medical leave, and other
					leave time. Information usually includes employee name and number, social
					security number, leave beginning balance, leave time accrued, leave time used,
					ending balance, and related data. SEE ALSO Employee Benefits Records in the
					Personnel section. Minimum retention: (a) Retain year-end leave balance
					reports: 75 years after date of hire (b) Retain all other reports: 4 years.
(9)
Payroll Administrative
					Reports
Records document school, district, or ESD payroll statistics,
					payroll budget preparation, projections, workload and personnel management, and
					payroll research. Records may include but are not limited to recapitulation
					reports organizing wages, deductions, and other data into categories such as
					quarter-to-date, year-to-date, fiscal year-to-date, department, division,
					section, employee/employer contributions, and others. Minimum retention: 3
					years.
(10)
Payroll
					Registers Records
document the earnings, voluntary and required
					deductions, and withholdings of school, district, and ESD employees. Records
					include but are not limited to monthly listings of all paid employees with
					details of their earnings and deductions. Minimum retention: (a) Retain
					year-end payroll register: 75 years (b) Retain leave accrual and monthly
					payroll registers: 10 years (c) Retain all other registers: 3 years
(11)
Unemployment Compensation Claim
Records Records document claims submitted by former school, district,
					or ESD employees for unemployment compensation. Records include but are not
					limited to claims, notices, reports, claim determination appeal records, and
					related documentation and correspondence. Minimum retention: 3 years
(12)
Unemployment Reports
Records document school, district, or ESD employee earnings on a quarterly
					basis. Records are used to determine the costs and charges in the event of an
					unemployment compensation claim. Information in the records includes employee
					name, social security number, quarterly earnings, days worked, totals, and
					other data. Minimum retention: 3 years
(13)
Wage and Tax Statements Annual
statements documenting individual employee earnings and withholdings
					for state and federal income taxes and social security tax. Also known as
					federal tax form W-2. Information includes agency name and tax identification
					number, employee name and social security number, wages paid, amounts withheld,
					and related data. Minimum retention: 5 years
(14)
Withholding Allowance
					Certificates
Certificates documenting the exemption status of individual
					agency employees. Also described as W-4 forms. Information includes employee
					name and address, social security number, designation of exemption status, and
					signature. Minimum retention: 5 years after superseded or employee
					separates
Stat. Auth.: ORS 192 & 357, Other Auth. Code of Federal
							Regulations Title 34
Stats. Implemented: ORS 192 &
							357