University of Oregon

EFFECTIVE FEBRUARY 3, 2016: The UO is transferring responsibility for records management oversight, policy, and training from the Libraries to the Office of the Vice President/General Counsel. While the transition is underway, UO offices may continue to submit records management questions though this form or via e-mail to spcarref@uoregon.edu. Library staff will consult with the Office of the General Counsel as needed to address your inquiry. We anticipate the transition to be completed by Summer 2016.

University Archives: Records Retention Schedule

Functional Sections: Payroll Records

166-475-0090

This General Schedule is applicable to Payroll records of the Oregon University System. Retention periods apply to the record copy of all public records, regardless of medium or physical format, created or stored by the above specified agencies. Please note the exceptions to this General Schedule listed in OAR 166-030-0026 before disposing of records.

List of Series

1. Assumed Wages Reports

Records document computation and payment of workers’ compensation insurance premiums. Records document students’ services performed in exchange for room and board, and volunteer and prerequisite assumed wages not paid by payroll. Information in the reports may include names, dates, social security numbers, requisition numbers, accounts to be charged, and total assumed pay for the month.

Record Copy: OUS Controller's Division
Retention: 4 years, destroy.

Other Copies: Institutional Payroll Offices
Retention: 2 years, destroy.

2. Deduction Authorization Records

Reconciliations Records Records document deductions from salary checks authorized by employees. These records include lists with notation of authorized deductions as well as actual deduction forms. This series may include but is not limited to: deduction information on medical, dental, life, and disability insurance; American Association of University Professors, GCIU, Fair Share, and Oregon Public Employees/Fair Share dues; U.S. Savings Bonds; United Way and foundation contributions; payments for library fines/lost books, parking permits, and institutional credit union accounts; Veterans Affairs; ACH Listings; personal use of state vehicles; and miscellaneous deductions.

Record Copy: Human Resources, Payroll
Retention: 4 years after authorization expires or is superseded, destroy.

Other Copies: Units
Retention: 2 years after authorization expires or is superseded, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

3. Employment Division Summary Reports

Records document the number of the institutional employees and payroll costs on a monthly basis and yearly basis. This series includes monthly reports by employee category and annual fiscal year reports which summarize the monthly data.

Record Copy: Human Resources
Retention: (a) 10 years for annual reports, destroy; (b) 3 years for monthly reports, destroy.

4. Employee Time  Records

Records document hours worked and leave hours accrued and taken by agency, institution and student employees. Information may include employee name and other personally identifiable information, work schedule, days and time worked, leave time, work-study related time records and approval signatures.

Record Copy: Payroll, Units
Retention: (a) 5 years after issuance of final financial report to awarding agency by the research accounting unit for records of all students paid from U.S. Dept. of Education awards, destroy; (b) Retain 4 year unclassified/classified/management personnel, destroy; (c) 3 years for all others, destroy.
 

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

5. Federal and State Tax Records

Records document 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), Request for Student(s) or Borrower(s) Social Security Number and Certificate (W-9S), Employers Quarterly Federal Tax Return (941, 941E), Annual Withholding Tax Return for U.S. Source Income of Foreign Persons (1042), Foreign Person(s) U.S. Source Income Subject to Withholding (1042S), Tax Deposit Coupon (8109), Withholding Allowance Certificates (W-4), Wage And Tax Statements (W-2), and related federal and state tax forms.

Record Copy: Human Resources, Payroll
Retention: 5 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

6. Forecast and Actual Pay Reports

Records document monthly gross and actual pay by month and account number, along with other database information. It is used to view gross pay/budget records for a previous fiscal year. Data is supplied by the OUS Controllers Division. This series includes employee name and identification number; major account; salary code; FTE; rank; leave status; position title and class number; starting date; appointment; terms of service; tenure; and forecast and actual pay broken down by months of the fiscal year.

Record Copy: Payroll
Retention: 4 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

7. Garnishment Records

Records document requests and court orders to withhold wages from employee earnings for garnishments, tax levies, support payments, or other reasons. This series usually includes original writs of garnishment; recapitulations of amounts withheld; and related records.

Record Copy: Payroll
Retention: 4 years after resolution.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

8. Pay Authorization Records

Records document pay documents which substantiate and, in part, authorize the issuance of payroll checks for particular amounts. This series may include but is not limited to payroll/budget request forms and time cards.

Record Copy: Payroll
Retention: 5 years, destroy.

Other Copies: Units
Retention: 1 year, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

9. Paycheck Delivery Records

Paycheck Deposit Authorization Forms Records document the locations assigned for delivery of salary payments to employees. This series may include but is not limited to paycheck deposit authorization forms; payroll check delivery logs; and related correspondence.

Record Copy: Payroll
Retention: (a) 3 years for payroll check delivery logs, destroy; (b) Until superseded or 1 year after employee separation for all other records, destroy.

Other Copies: Units
Retention: Until superseded or until employee separation, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

10. Payroll Adjustment Records

Records document changes in employee payroll deductions, tax withholdings, and payroll records. This series may include but is not limited to pay/budget action forms; time and attendance records; pay reduction/termination notices; and related documentation and correspondence.

Record Copy: Payroll, Units
Retention: 5 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

11. Payroll Check Register

Records document payroll checks issued and direct deposits. This series includes lists in check number order that show the check amount, and employee name.

Record Copy: Payroll
Retention: 6 years, destroy.

Other Copies: Units
Retention: 2 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

12. Payroll Data Entry Summary Reports

Records document all timecard and payroll adjustment data entry for each payroll period. This series includes: employee names in alphabetical order; batch and document numbers; and other data.

Record Copy: Payroll, Units
Retention: 5 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

13. Payroll Draws Records

Records document payroll draws. This series includes requests for emergency payroll draw forms.

Record Copy: Payroll
Retention: 2 years after draw has been recovered, destroy.

Other Copies: Units
Retention: 1 year, destroy.
 

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

14. Payroll Input Detail Reports

Records document daily summary of timecard and payroll adjustment data entry. This series contains separate reports for timecard input and payroll adjustment input. The reports, arranged in batch sequence and document number order, may include but are not limited to social security numbers; account numbers; gross pay; and related data.

Record Copy: Units
Retention: Until input and verified, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

15. Payroll Register

Records document the pay of all institutional employees. The series includes monthly listings of all paid employees with their earnings and deductions.

Record Copy: Payroll
Retention: 75 years, destroy.

Other Copies: Units
Retention: 7 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

16. Purge Lists

Records document institutional employees whose records have been deleted from the personnel data base. This series contains annual lists of former employees, in alphabetical order, and includes employees names; social security numbers; class codes; dates that pay started; termination dates; and related data elements.

Record Copy: Payroll
Retention: 3 years, destroy.

Other Copies: Units
Retention: 1 year, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

17. Revolving Fund Checks

Records document each check issued from an institutional revolving fund for payroll draws, final pay, or special pay. This series contains copies of issued checks showing name; date issued; social security number; amount; check disposition; and other data elements.

Record Copy: Payroll
Retention: 6 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

18. Shift Summary Sheets

Records document the time worked by employees on various jobs on a daily basis. This series is used to provide a record of time worked by employees for payroll purposes; a record of customer charges incurred for billing purposes; and cost accounting information on a real-time basis. The series may also be used as a back-up source of information for wage related grievance cases brought forth by employees. Information on the individual computer generated sheets may include: employee name; descriptions of duties performed; wages paid for each duty; time worked at each duty; output connected with each duty; and totals.

Record Copy: Units
Retention: 2 years, destroy.

19. Student Loan Interest and Tuition Payment Statement Records

Records document loan interest and tuition paid by students so that deductions may be claimed on income taxes. Records may include 1098E and 1098T forms and related correspondence. This series may also include records that were attempted to be mailed or delivered but were returned or otherwise deemed undeliverable.

Record Copy:
Retention: 3 years, destroy.

20. Student Social Security/Medicare Tax Review Reports

Records document FICA coding for student employees. The reports may include but are not limited to student name and ID number; credit hours carried.

Record Copy: Payroll
Retention: 5 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

21. Study Abroad Foreign Nationals Payroll Records

Records document payments to foreign nationals employed both full-time and part-time by the institution as support staff for its study abroad programs. This series may include but is not limited to agreements concerning pay rates; accounting information for payments to persons employed as secretaries and office staff, housing and transportation specialists, and food service workers; time sheets; and related correspondence.

Record Copy: Payroll
Retention: 75 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

22. Transaction Registers

Records document all employee database data entry transactions. This series includes daily and quarterly registers for deduction, employee, and budget transactions. The registers may include but are not limited to employee name; social security number; institution; FICA code; transaction code; nature and date of last transaction; last transaction; address; major account; class status; sex; Equal Employment Opportunity category; date of birth; ethnicity code; and related data.

Record Copy: Payroll
Retention: (a) 4 years for quarterly registers, destroy; (b) Until superseded or obsolete for daily registers, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

23. Wage and Tax Statements (W-2 forms)

W-2 forms Records document data reported on the annual wage and tax statements for institutional employees, corrections to these statements, and a record of transmittal to the federal government. Records include print-outs from the Controllers Division by year in social security number order which include names, social security numbers, tax subject earnings, other data required by law, and summary transmittal forms. Forms include IRS forms W-2, W-2C, W-3, and W-3C. This series also includes records that were attempted to be delivered but were returned or otherwise deemed undeliverable.

Record Copy: Payroll
Retention: 5 years, destroy.

CONFIDENTIAL DESTRUCTION: Records in this series containing confidential information should be destroyed by pulping, shredding, or incineration. See the Confidential Recycling Procedure for more information.

 

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