Employee Record Retention Guide

Employee Record Retention Guide

Category

Type of employee record

Years to keep records

Hiring & Personnel Action Information

Job applications, resumes, other replies to advertisements

Normally, one year from the date of record. However, to include some exceptions, two years from last action recommended

Records relating to refusal or failure to hire, including test papers, medical tests, and/or other screening tools

Same as above

Job orders submitted employment agency or labor unions

Same as above

Advertisements or notices to the public or employees about openings, promotions, and/or training opportunities

Same as above

Records showing impact of employment actions on protected Same groups, including selections, promotions, demotions, layoffs

Same as above

Compensation Program Information

Documents concerning merit or seniority systems

Two years

Explanations of any wage differences for employees of the opposite sex

Same as above

Job evaluations and job descriptions

Same as above

Wage rate tables

Same as above

Collective bargaining agreements and individuals contracts

Same as above

Benefits Programs Information

All records supporting disclosures required in reports to the Internal Revenue Service, Department of Labor and Pension Benefit Guaranty Corporation

Six years from the date report filed

Plan description

One year from termination of plan

Basic Employee Data

Name, addresses, SSN, gender and date of birth

Four years following last action

Occupation, job classification

Same as above

Work authorization, and work permits for minors

Same as above

Work authorization, and work permits for minors

One year from termination

I-9

One year from termination, or three years; whichever is longer

Compensation

Daily work schedule

Three years from last action

Pay rate

Three years from last action

Weekly compensation

Three Years

Amounts and dates of actual payment; period of service covered

Four years

Daily & weekly hours

Four years

Straight time & overtime hours & pay

Four years

Annuity & pension payments

Four years

Accident & health plan payments

Four years

Fringe benefits paid

Four years

Tips

Four years

Deductions and additions

Four years

Tax Records

Amounts of wages subjected to withholdings

Four years

Agreements with employee to withhold additional taxes

Four years

Actual taxes withheld and dates withheld

Four years

Reasons for any difference between total tax payments and actual tax payments

Four years

Withholding form (W-4)

Four years

Employment Actions

Dates hired, separated, rehired, resumed, reason for separation

One year from date of action

Promotions, demotions, transfers, layoffs, recalls, and training opportunities

One year from date of action

Aptitude, ability, medical or other tests used in employment actions

One year from date of action

Polygraph test results & records, including reasons for administering

Three years from the date of action

Health, Medical and Safety Data

Job related injuries and illnesses

Five calendar years after record is made

Requests for accommodation of disability

One year from last action