Records that document the pay of all Emory employees. The series includes monthly listings of all paid employees with their earnings and deductions.
Retain for four years after the fiscal year 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