U.S. Code of Federal Regulations

Regulations most recently checked for updates: Feb 26, 2020

§ 209.16 - Disposal of payroll records.

Employers may dispose of payroll records for periods subsequent to 1936, provided that the payroll records are more than five years old and that there is no dispute pending pertaining to the compensation reported for the period of those records.

[61 FR 31395, June 20, 1996]