Payroll Summary Reports

Reports that document the summarized payroll expense by unit listing salary totals, regular earnings, other earnings, FICA deductions, federal and state taxes withheld, net pay and other related information. Report may include labor distribution, T/S, DTL, and data.




Finance Division

Retention Period

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


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