Code of Federal Regulations · Section
§ 4.705-2 — 4.705-2 Pay Administration Records
48 C.F.R. § 4.705-2
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(a) Payroll sheets, registers, or their equivalent, of salaries and wages paid to individual employees for each payroll period; change slips; and tax withholding statements: Retain 4 years.
(b) Clock cards or other time and attendance cards: Retain 2 years.
(c) Paid checks, receipts for wages paid in cash, or other evidence of payments for services rendered by employees: Retain 2 years.
Authorizing Statute
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Administrative40 U.S.C. § 121
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General authority41 U.S.C. § 1121
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Chapter 137 legacy provisions10 U.S.C. § 3016
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Powers of the Administration in performance of functions51 U.S.C. § 20113