Records that document earnings and deductions of healthcare employees. Records may include hours, worked, leaves of absence, overtime, vacation, sick leave entries, time cards, wages paid, deduction authorizations, registers and journals, garnishment records, and other related records.
Retain for four years after audit then dispose of.
26 C.F.R. 31.6001-1; 29 C.F.R. 1627.3(a); 29 C.F.R. 825.500; 29 C.F.R. 1620.32; O.C.G.A. 34-2-11
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