Labor Distribution Reports

Records that document the breakdown of payroll hours, fringe benefits, gross salary for individual employees by individual departments. Report may include social security number, employee name, supervisor, hours worked and other related information.

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for current year plus four years then dispose of.

Citations

26 CFR 31.6001-1; O.C.G.A. 9-3-25

Disposition Instructions

Confidential destruction is required. Paper must be shredded, pulped, or incinerated; electronic records must be overwritten or the storage media physically destroyed. Deletion of information in computer files or on electronic storage media is not sufficient.

Last Updated: December 31, 2008