| Record | Retention Timeline |
|---|---|
| 1099 Forms | 4 yrs. |
| Applications (non-hire) | 1 yr. |
| Attendance Records | 4 yrs. |
| Cobra Records | 3 yrs. |
| ERISA Records | Indefinitely |
| Garnishments | 6 yrs. |
| I-9 Forms | Min. 3 yrs. 1 yr. from termination |
| Payroll Input / Time sheets | 4 yrs. |
| Payroll Records | 6 yrs. |
| Payroll Tax Returns | 4 yrs. to Identify |
| Payroll Protection Program (PPP) Loan Documentation | 6 yrs. |
| Quarterly Payroll Reports | 6 yrs. |
| Section 125 Plan Reports | 6 yrs. |
| Time-Off Reports | 6 yrs. |
| W-2 & W-3 Forms | 4 yrs. |
| W-4 Active Employee | Until Termination |
| W-4 Terminated Employee | 4 yrs. after termination |
| Work Certification (minor records) | 3 yrs. after termination |
| Worker’s Comp Accident Claims | 11 yrs. |
| Year to Date Payroll Reports | 6 yrs. |
