Understanding Payroll Recordkeeping Requirements

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1 Understanding Payroll Recordkeeping Requirements 1 Presented by Sally Thomson, CPP Directory of Payroll Training American Payroll Association 2

2 Agenda Recordkeeping Requirements Why? Wage & Hour Taxes Other Considerations Why? 4

3 Why Is Recordkeeping Important? Compliance with the various federal, state, and local laws Why Is Recordkeeping Important? Different laws Different types of records Varying lengths of time Cost of failing to retain records Noncompliance penalties

4 Why Is Recordkeeping Important? To accurately calculate gross-tonet pay To accurately make the correct deductions To report information to taxing authorities Why Is Recordkeeping Important? Statutory and regulatory requirements Tax Wage-hour Anti-discrimination laws Sarbanes-Oxley Act

5 Key Points One size does not fit all Consider any state and local agency Consider your company s requirements Key Points Regulations do not tell you what reports to keep only what items or records to keep

6 Key Points Payroll records can be found in multiple systems Payroll Human Resources Timekeeping General Ledger Others Federal Regulatory Agencies Internal Revenue Service Internal Revenue Code

7 Federal Regulatory Agencies U. S. Department of Labor s Wage and Hour Division Fair Labor Standards Act (FLSA) Family and Medical Leave Act of 1993 (FMLA) Federal Regulatory Agencies U. S. Department of Homeland Security Immigration Reform and Control Act of 1986

8 Federal Regulatory Agencies Unions Contracts Pension funds Donations Dues Other Organizations Insurance Companies Workers compensation General liability insurance

9 Other Organizations State and Local Regulatory Agencies State and local income tax laws Unemployment insurance laws (SUTA) Wage & hour laws Other Organizations State and Local Regulatory Agencies Child support and creditor garnishment Unclaimed/abandoned wages (escheat) laws

10 Employee Master File Data Employee Data and Payroll Tax Data Employment and Wage- Hour Data Employee Master File Data FLSA Requirements No regulations regarding format Accurate Complete Understandable Available for inspection

11 Wage & Hour 21 Fair Labor Standards Act of 1938 Records retained for three years after last date of entry Name = employee s social security card Home address Date of birth, if under age 19 Sex

12 Fair Labor Standards Act of 1938 Records retained for three years after last date of entry The beginning of the workweek Hours worked each workday and workweek Fair Labor Standards Act of 1938 Records retained for three years from last date they were in effect Collective bargaining agreements (union contracts)

13 Fair Labor Standards Act of 1938 Records retained for two years from last date of entry Basic employment and earnings records Supporting data for each employee s hours of work (time cards) Fair Labor Standards Act of 1938 Records retained for two years from last effective date Work time schedules establishing the hours and days of employment

14 Fair Labor Standards Act of 1938 Special recordkeeping required White collar employees Hospital employees Tipped employees State Retention Requirements 1 year 2 years 3 years 4 years 6 years No provision CA OR WA NV AK MT ID WY UT CO AZ NM ND SD NE KS OK TX MN WI IA IL MO AR MS LA VT NY MI PA OH IN WV VA KY NC TN SC GA AL FL ME NH MA RI CT NJ DE MD DC Reasonable HI 28

15 Taxes 29 Internal Revenue Code Administered by the Internal Revenue Service

16 Internal Revenue Code Employers withholding and paying federal income, social security and Medicare taxes Must maintain records Internal Revenue Code Records must be kept for at least Four years after the due date of the tax, or The date the tax is actually paid (if later) for the tax return

17 Internal Revenue Code Records retained for four years after the tax return s due date or date tax actually paid Form W-4, Employee s Withholding Allowance Certificate Internal Revenue Code Records retained for four years after the tax return s due date or date tax actually paid Copies of returns filed (on paper, magnetically, or electronically)

18 Internal Revenue Code Some states have their own less strict requirements State Income Tax Retention 3 years 4 years 5 years 6 years No provision N/A WA OR NV CA AK MT ID WY UT CO AZ NM ND SD NE KS OK TX MN WI IA IL MO AR MS LA VT NY MI PA OH IN WV VA KY NC TN SC GA AL FL ME NH MA RI CT NJ DE MD DC HI 36

19 Federal Unemployment Tax Act Records retained for four years after due date of Form 940 or date tax was paid, whichever is later State Unemployment Insurance State s requirements may differ Generally require records kept for income tax period

20 State Unemployment Record Retention 3 years 4 years 5 years 6 years 7 years 8 years WA OR NV CA AK MT ID WY UT CO AZ NM ND SD NE KS OK TX MN WI IA IL MO AR MS LA VT NY MI PA OH IN WV VA KY NC TN SC GA AL FL ME NH MA RI CT NJ DE MD DC HI 39 Other Considerations 40

21 Immigration Reform & Control Act Requires Form I-9, Employment Eligibility Verification Can complete and store Forms I-9 electronically Immigration Reform & Control Act Retention determined at time of termination later of: 3 years after the date of hire or 1 year after date of termination

22 Securing Your Payroll Data Facilities Replaceable Hardware Replaceable Network Replaceable Data Irreplaceable Causes of Data Loss Human Error Operating System/Software Bugs Hardware Failure Fire, Smoke, Water Damage, and Natural Disasters

23 Causes of Data Loss Power Outages Employee Theft or Fraud Sabotage, Hacking, Viruses Business Continuity Plan Backup Off-site Storage Recovery

24 Electronic Storage Systems The ability to reproduce a legible hardcopy Written procedures detailing the complete system Be prepared! Ensure your data is safe and secure Ensure your data is retrievable Establish a disaster recovery plan!

25 Understanding Payroll Recordkeeping Requirements Thank You for attending! 49

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