![]() |
Code of Federal Regulations (Last Updated: July 5, 2024) |
![]() |
Title 48 - Federal Acquisition Regulations System |
![]() |
Chapter 1 - Federal Acquisition Regulation |
![]() |
SubChapter A - General |
![]() |
Part 4 - Administrative Matters |
![]() |
Subpart 4.7 - Contractor Records Retention |
§ 4.705-2 - Pay administration records.
Latest version.
-
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.
[48 FR 42113, Sept. 19, 1983, as amended at 65 FR 36022, June 6, 2000; 67 FR 70517, Nov. 22, 2002]