Record Retention: Person-related Records

Purpose

This detail table identifies the minimum legal and corporate requirements for the retention of person-related paper and/or data records applicable to Employee Services. Campus can copy this table for administrative purposes only (e.g., add action item column) to assist with their implementation of the requirements.

Contact

Mary Ellen Frieberg, Employee Services

Detail Table

Administrative

Justification

Required Retention Period

Record

Office of Record

Legally Required Period (Skupsky Typical Period) (1)

Legal Authority for Selected Retention Period

Business Practice (2)

For Paper and/or Data (3)

Attendance Reports/Exception Reports (time sheets

Operating locations

3 years

5 CFR 1320.6, A-110 sec .53(b)

Supervisor and/or employee requests, sponsor and DOL audits

7 years

3 calendar years after project account is purged (4)

Fellowship Files

Operating locations

3 years

29 CFR 1627.3, A-110 sec .53(b)

Sponsor audits

10 years

3 calendar years after project account is purged (paper and data) (4)

Garnishments

Central office for all locations

Active

26 USC 6501

Tax reporting/ reasonable business process

3 years

Current calendar year + 4

Income Fund Reimbursable (IFR) Files (may include IFR appointment/ change/inactive status forms)

Legacy - RR101000

Operating locations

3 years

29 CFR 1627.3, A-110 sec .53(b)

Sponsor audits

7 years

3 calendar years after project account is purged (paper and data) (4)

Leave Accrual Use Records

Operating locations

Indefinite

29 USC 1113 + legal consideration

Supervisor requests to verify time worked/time off

7 years

3 calendar years after project account is purged (4)

PARS Forms/Rosters (certified)

Legacy - multiple

Operating locations

6 years

5 CFR 1320.6A-110 sec .53(b) and NYSARA, 8 NYCRR part 188

Sponsor audits

7 years

3 fiscal years after final report is submitted

PARS Forms/Rosters (uncertified)

Legacy - multiple

Central office

6 years

5 CFR 1320.6A-110 sec .53(b) and NYSARA, 8 NYCRR part 188

Backup for certified forms, which are sometimes lost

3 years

3 fiscal years after final report is submitted

Personnel/Payroll files: Must include appointment/change forms, tax or exemption certificates (i.e. IRS W-4 or NYS IT-2104), and provider-service deduction authorization forms.

Operating locations

3 years

29 CFR 1627.3

Document retirement service credit and pay rate, rehire information, survivor benefits, discrimination claims

Permanent

Permanent for retirement service credit and pay rate documentation.

6 calendar years after termination for all other items in file

Retirement Records

Central office

Indefinite

29 USC 1113 + Legal consideration

ERISA fiduciary requirement

Permanent

Permanent

RF Insurance Enrollment Form

Operating locations

6 years

29 USC 1113

HCFA data match, HIPAA documentation

Active + 7

Active + 6 calendar years

Optional Retirement Forms (including MEA calculations for years 2001 and earlier)

Central office if input by C.O. Otherwise Operation locations

6 years

29 USC 1113

IRS Audit

Active + 6 calendar years

W-2s and Fellow Payment Reporting Letters

Central office

Current year + 4

26 USC 6501

Expected level of service

Permanent

Current year + 4 calendar years

W-2 and Fellow Payment Reporting Letters Year End Reports

Legacy - RPRD 30915

Central office

3 years

5 CFR 1320.6

7 years

3 calendar years

Vendor and Payroll 1042s

Central office

3 years

5 CFR 1320.6

Consistent with W-2s and Payroll 1099s

Permanent

Current year + 4 calendar years

Vendor and Payroll 1042 Year End Reports

Legacy - RPRD 0282

Central office

Current year + 4

5 CFR 1320.6

7 years

3 calendar years

*Payroll Issue/Cancel Register

Central office

Current year + 4

26 USC 6501

7 years

Current calendar year + 4

*Payroll Journal Entries

Central office if input by C.O. Otherwise Operation locations

Current year + 4

26 USC 6501

7 years

Current calendar year + 4

Payroll Deduction Registers (bonds, credit union, parking, etc.)

Legacy - RPRC 0691

Central office

Current year + 4

26 USC 6501

7 years

Current calendar year + 4

Payroll Registers: Regular and Fellow

Legacy - RPRC 0231

Central office

Current year + 4

26 USC 6501

Permanent

Current calendar year + 4

CWS Payroll Register

Central office

Current year + 4

25 USC 6501

7 years

Through 2000 (program ended '96)

Personnel/payroll and benefit data

Central office

6 years

29 USC 1113, A-110 sec .53(b)

Pension administration, sponsor audits, legal activities including ERISA fiduciary HCFA data match, HIPAA documentation

Year end files permanent

Permanent for service and pay history (retirement)

Active + 6 calendar years for all other history

CWS issue/cancel register

Central office

Current year + 4

26 USC 65017

7 Years

Through 2000 (program ended '96)

CWS Payroll YTD

Central office

Current year + 4

26 USC 6501

7 years

Through 2000 (program ended '96)

Issue/Cancel Dist. FB Report

Legacy - RPRD 1021

Operating locations

6 years

29 USC 1113

7 years

Current calendar year + 4

Payroll Dist. FB Report

Legacy - RPRC 0961

Operating locations

Current Year + 4

26 USC 6501

7 years

Current calendar year + 4

Payroll Fellow Payment Reporting Letters

Legacy - PR 119000

Central office

Current Year + 4

26 USC 6501

7 years

Current calendar year + 4

Payroll W2 information

Legacy - PR 119000

Central office

Current Year + 4

26 USC 6501

7 years

Current calendar year + 4

IFR Check Summary

Legacy - PR 107000

Central office

Current year + 4

26 USC 6501

Sponsor rules

7 years

Current calendar year + 4

IFR Control Report

Legacy - PR 100000

Central office

 

A-110 sec .53(b)

Sponsor rules

7 years

Current calendar year + 4

IFR Payroll Dist. of Grant Charges

Legacy - RPRD 3061

Central office

 

A-110 sec .53(b)

Sponsor rules

7 years

Current calendar year + 4

Insurance policies

Central office

6 years

NY Statute of Limitations

Active + 6

Active + 6 calendar years

Other contracts

Central office

Active + 6 years

NY Statute of Limitations

Active + 6

Active + 6 calendar years

Collective bargaining agreements

Central office

Active + 6 years

NY Statute of Limitations

Active + 6

Active + 6 calendar years

Legal opinions

Central office

Active + 3 years

5 CFR 1320.6

Document decisions based on opinions

Permanent

Permanent

Actuarial records

Central office

 

 

Analyze trends, document decisions

10 years

Current year + 4 calendar years

Educational assistance files

Operating locations

6 years

29 USC 1113

6 years

6 calendar years

Employee manuals

Central office

Active + 10

Legal considerations

No policy

6 calendar years

Job descriptions

Operating locations (C.O. for position standards)

Active + 10

Legal considerations

No policy

6 calendar years

Accident reports

Operating locations

Current year + 5

29 CFR 1904.6

See Personnel file

Current calendar year + 5

Employee medical records

Operating locations

Active + 30

20 CFR 1910.20

Separate Personnel file

Active + 30 calendar years

Form EEO-1

Operating locations (C.O. has consolidated form)

3 years

5 CFR 1320.6

3 years

3 calendar years

Hazardous material records

Operating locations

30 years

29 CFR 1910.20

NA

40 calendar years

Employee exposure records

Operating locations

30 years

29 CFR 1910.20

See Personnel file

40 calendar years

PBGC premium payments

Central office

Current year + 4

26 USC 6501

10 years

Current calendar year + 4

OSHA Records:
Log (form 200 and form 300)
Incident Report (form 301)
Summary (form 300A)

Operating locations

Current year + 5

29 CFR 1904.6

Current year + 5

Current calendar year + 5

Recruitment records

Operating locations

1 year

29 1627.3

1 year

1 calendar year

Training and development records

Operating locations

Active

29 CFR 1627.3

6 years

Active

Salary studies

Central office

Active

5 CFR 1320.6

Active

Active

Audit reports

Central office

3 years

 

3 years

3 calendar years

Tax returns

Central office

Current year + 4

26 CFR 301.650(f)-1

6 years

Current calendar year + 4

Benefit Plan Form 5500

Central office

 

 

IRS/DOL audits

Permanent

Current calendar year + 6

Affirmative action claims

Operating locations

Active

Legal considerations

Consistent with Personnel file

Active + 6 calendar years

Benefit Handbooks, Newsletters

Central office

Active + 10 years

Legal considerations

Benefit history

Permanent

Active + 10 calendar years

Bids accepted

Central office

Active + 6

NYS Statute of Limitations

Active + 6

Active + 6 calendar years

Bids rejected

Central office

1 year

 

Document decision

3 years

1 calendar year

  1. Based on the books Record Retention Procedures and Recordkeeping Requirements, authored by Donald S. Skupsky, J.D., President
    and General Counsel of Information Requirements Clearinghouse, Denver, Colorado. The typical legal retention period satisfies all
    requirements of federal law and the requirements of the laws of most states. It may not satisfy requirements of law in some states that
    are clearly exceptional.
  2. If a specific business practice is not cited, business practice agrees with legal requirement. Business practice is applicable to paper,
    fiche/alternate storage, and data records.
  3. Operating locations should retain for two calendar years copies of any records that the central office retains permanently for them.
  4. Or if earlier, 7 calendar years after employee or fellow terminates.

Change History

 

 

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