Payroll Check Registers

Records that document payroll checks issued. File may includes lists in check number order that show the check amount, employee name, social security number, and other related information.

Category

Finance

Maintainer

Finance Division

Retention Period

Retain for four years after the fiscal year then dispose of.

Citation

26 C.F.R. 36.6001-1

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