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.
Retain for current year plus four years then dispose of.
26 CFR 31.6001-1; O.C.G.A. 9-3-25
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