What payroll records must employers keep and for how long?
Employers must keep specific payroll records under the FLSA, IRS, ERISA, and state laws. FLSA requires 3 years of payroll records (basic earnings, hours, deductions) and 2 years of supporting time records. IRS requires 4 years of employment tax records. ERISA requires 6 years of benefits-related records. State laws vary, with California requiring 4+ years and New York requiring 6 years. Best practice is to keep all payroll records for at least 7 years to satisfy the longest applicable requirement.
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