Payroll Records

Warning

Do not follow the records retention schedule to destroy records that are currently part of–or you are aware that they are going to be part of–any legal action or proceeding, litigation, audit, investigation, or review. For more information, see the Subpoenas for University Records Policy.

Schedule Number
140

This series includes garnishment accounting, garnishment orders, payroll checks, payroll history, payroll records, and payroll registers.

Payroll Records info
Record HolderRetention PeriodDisposition
Official Copy Human Resources

At least 6 years

Confidential destruction 

Unofficial Copy Departments and Offices

6 years

Confidential destruction 

Notes

None

References
M.G.L. c. 149, § 52C; M.G.L. 151, § 15; M.G.L. c. 260 §§ 2, 5B; 29 U.S.C. § 1027; 26 CFR §301.6501(a)-1; 29 CFR § 516, § 825.500, §1602, § 1620, §1627; 430 CMR §5.01; 830 CMR 62C.25.1
Approved
Digital Collections and Archives
Effective Date
Updated
Last Reviewed