Municipal Schedule 8 Payroll Records
Contents
- ADMINISTRATIVE PAYROLL REPORTS
- BUDGET AUTHORIZATION REFERENCE FILES
- DEDUCTIONS AND OTHER EARNINGS REGISTERS
- EMPLOYEE EARNINGS HISTORY FILES
- FLEXTIME ATTENDANCE RECORDS
- GARNISHMENT RECORDS
- INCOME TAX EXEMPTIONS AND WITHHOLDING FILES
- INDIVIDUAL AUTHORIZED ALLOTMENTS FILES
- INSURANCE DEDUCTION FILES
- LEAVE ADJUSTMENT REPORTS
- LEAVE APPLICATION FILES
- LEAVE DATA FILES
- PAYROLL FILES
- PAYROLL REGISTER
- RETIREMENT FILES
- SAVINGS BOND PURCHASE RECORDS
- SAVINGS BOND PURCHASE SUMMARY REPORT
- TAXABLE WAGE EARNING REPORTS
- TIME SHEETS
- WAGE SURVEY FILES
- WORKERS' COMPENSATION CLAIM FILES
ADMINISTRATIVE PAYROLL REPORTS (Item 8-1)
These are reports and statistics with supporting and related records which document payroll operations. They include reports and data used for workload and personnel management purposes.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 11/96)
BUDGET AUTHORIZATION REFERENCE FILES (Item 8-2)
These are copies of budget authorizations in operating payroll units. They are used to control personnel ceilings and personnel actions.
RETENTION
Retain until superseded and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/89)
DEDUCTIONS AND OTHER EARNINGS REGISTERS (Item 8-3)
These registers record, by department code, amounts deducted from employees' payroll checks. They are used for reference of retirement and other miscellaneous deductions.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/89)
EMPLOYEE EARNINGS HISTORY FILES (Item 8-4)
These files are a cumulative salary history for individual municipal employees. They contain the name and address of each employee, name of department and position, social security number, date of birth, date employed, earnings and deductions by pay period, gross earnings year-to-date, net pay, and check number. These files are considered to be the most important payroll record for retirement purposes.
RETENTION
Retain until separation of employee and then place in Personnel file.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/89)
FLEXTIME ATTENDANCE RECORDS (Item 8-17)
These are supplemental time and attendance records (e.g., sign-in/sign-out sheets and work reports). They are used for payroll accounting under flextime systems.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Public.
SUGGESTED SECONDARY DESIGNATION
Private:UCA 63G-2-302(1)(f) (2008)
(Approved 03/89)
GARNISHMENT RECORDS (Item 8-5)
These are records of garnishments or levies for debts owed by employees which are attached to employees' earnings.
RETENTION
Retain for 3 years after end of garnishment and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/89)
INCOME TAX EXEMPTIONS AND WITHHOLDING FILES (Item 8-6)
These files contain forms for individual employee's exemptions and withholding taxes. Includes withholding tax exemption certificates, such as IRS form W-4 and similar tax exemption forms.
RETENTION
Retain for 4 years after form is superseded or termination of employee and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
(Approved 03/89)
INDIVIDUAL AUTHORIZED ALLOTMENTS FILES (Item 8-7)
These are records of employee authorizations for payroll deductions for allotments (i.e., U.S. Savings Bonds).
RETENTION
Retain until superseded or 3 years after separation of employee and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
(Approved 03/89)
INSURANCE DEDUCTION FILES (Item 8-8)
These are reports and related papers including copies of vouchers and payment schedules pertaining to insurance deductions.
RETENTION
Retain for 3 years after separation of employee and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
(Approved 03/89)
LEAVE ADJUSTMENT REPORTS (Item 8-18)
These are reports of all leave adjustments made during a pay period. These reports include category of adjustments, the amount, social security number, and employee's name.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 11/96)
LEAVE APPLICATION FILES (Item 8-9)
These are applications for leave, and supporting papers relating to request for, and the approval of, taking leave time (vacation, sick, etc.).
RETENTION
Retain for 1 year and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
(Approved 11/96)
LEAVE DATA FILES (Item 8-10)
These files contain compilations of leave earned and taken. Includes the annual leave compilation card.
RETENTION
Retain for 4 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 11/96)
PAYROLL FILES (Item 8-11)
These files contain memoranda, copies of payrolls, checklists, and related certification sheets. They also include security copies of documents prepared or used for disbursement, along with supporting documentation. Please refer to Schedule 8, Item #4 "Employee Earnings History Files," if an earning history file/card is not maintained.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 12/97)
PAYROLL REGISTER (Item 8-12)
This register is a numerical listing by check number and agency codes of all payroll checks issued by the municipality. It includes code, date, warrant number, name of employee, social security number, types and amounts of individual deductions, and may include hourly rate, and number of hours worked. Though this register is frequently used to reference specific payroll checks, it might be the only record of employee salaries and would then serve the same retirement purpose as the Employee earnings history files.
RETENTION
Retain for 7 years if agency has employee earnings history files and then destroy. Retain for 65 years, if agency does not have employee history files and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/03)
RETIREMENT FILES (Item 8-13)
These are reports and register control documents relating to an employee's retirement.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/89)
SAVINGS BOND PURCHASE RECORDS (Item 8-20)
These records document the payroll deduction and purchase of U.S. Savings Bonds.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Public.
(Approved 06/97)
SAVINGS BOND PURCHASE SUMMARY REPORT (Item 8-21)
These reports list employee U.S. Savings Bond purchases and remaining bond balances.
RETENTION
Retain until administrative need ends and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
(Approved 11/96)
TAXABLE WAGE EARNING REPORTS (Item 8-22)
These files contain records on individual employee income taxes. Includes returns filed for income taxes such as IRS Form W-2, reports on withheld federal taxes such as IRS Form W-3 with related papers, and reports relating to income and social security taxes.
RETENTION
Retain for 4 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private:UCA 63G-2-302(1) (2008).
(Approved 11/96)
TIME SHEETS (Item 8-14)
These are records which verify hours worked, sick leave, vacation, overtime, and holidays earned and taken by municipal employees.
RETENTION
Retain for 3 years and then destroy.
SUGGESTED PRIMARY DESIGNATION
Public.
SUGGESTED SECONDARY DESIGNATION
Private:UCA 63G-2-302(1)(f) (2008)
(Approved 11/96)
WAGE SURVEY FILES (Item 8-15)
These files contain wage survey reports and data; working papers and related correspondence pertaining to area wages paid for each employee class; background papers establishing need, authorization, direction, and analysis of wage surveys; development and implementation of wage schedules; and development of specific rates (excluding authorized wage schedules and wage survey recapitulation sheets).
RETENTION
Retain until completion of second succeeding wage survey and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
(Approved 03/89)
WORKERS' COMPENSATION CLAIM FILES (Item 8-16)
These are files containing claims for on-the-job injuries or job related disabilities under the Workers' Compensation Act (Title 34A, Chapter 2). A report is filed with the Utah Industrial Commission.
RETENTION
Retain for 10 years after case is closed and inactive and then destroy.
SUGGESTED PRIMARY DESIGNATION
Private.
SUGGESTED SECONDARY DESIGNATION
Public:UCA 63G-2-301(1)(b) (2008)
(Approved 03/89)