Code of Federal Regulations · Section
§ 209.16 — Disposal Of Payroll Records
20 C.F.R. § 209.16
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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.
Authorizing Statute
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Railroad Retirement Board45 U.S.C. § 231f