OAR 166-475-0090
This General Schedule is applicable to the Payroll records of the Oregon University System. Retention periods apply
to the record copy of all public records, regardless of medium or physical format, created or stored by the above
specified agencies. Please note the exceptions to this General Schedule listed in OAR 166-030-0026 before disposing of records.
Assumed Wages Reports
OAR 166-475-0090(1)
Series is used for computation and payment of workers' compensation insurance
premiums. Records document students' services performed in exchange for room and
board, and volunteer and prerequisite assumed wages not paid by payroll.
Information in the reports may include names, dates, social security numbers,
requisition numbers, accounts to be charged, and total assumed pay for the
month. OUS Controller's Division holds the system-wide record copy.
Retention:
Record Copy (Controller's Division): 4 years
Other Copies (Institution Payroll Offices): 2 years
Deduction
Authorization Records
OAR 166-475-0090(2)
This series documents deductions from salary checks authorized by employees. These records include lists with notation
of authorized deductions as well as actual deduction forms. This series may include but is not limited to: deduction
information on medical, dental, life, and disability insurance; American Association of University Professors,
GCIU, Fair Share, and Oregon Public Employees Fair Share/dues; U.S. Savings Bonds; United Way and foundation contributions;
payments for library fines/lost books, parking permits, and institutional credit union accounts; Veterans Affairs;
ACH Listings; personal use of state vehicles; and miscellaneous deductions.
Retention:
Record Copy: 4 years after authorization expires or is superseded
Other copies: 2 years after authorization expires or is
superseded
Employment
Division Summary Reports
OAR 166-475-0090(3)
This series documents the number of the institutional
employees and payroll costs on a monthly basis and yearly basis. This series includes monthly reports by employee
category and annual fiscal year reports which summarize the monthly data.
Retention:
(a) 10 years for annual reports and
(b) 3 years for monthly
reports
Federal and
State Tax Records
OAR 166-475-0090(4)
Records document the collection, distribution, deposit, and transmittal of
federal and state income taxes and social security tax. Records include the
federal Miscellaneous Income Statement (1099), Request for Taxpayer
Identification Number and Certificate (W-9), Request for Student(s) or
Borrower(s) Social Security Number and Certificate (W-9S), Employers Quarterly
Federal Tax Return (941, 941E), Annual Withholding Tax Return for U.S. Source
Income of Foreign Persons (1042), Foreign Person(s) U.S. Source Income Subject
to Withholding (1042S), Tax Deposit Coupon (8109), Withholding Allowance
Certificates (W-4), Wage And Tax Statements (W-2), and related federal and state
tax forms.
Retention:
Record Copy (Payroll Offices): 5 years
Forecast
and Actual Pay Reports
OAR 166-475-0090(5)
This series documents monthly gross and actual pay by month and account number, along with other database information.
It is used to view gross pay/budget records for a previous fiscal year. Computer output microfiche is supplied
by the OUS Controllers Division. This series includes: employee name and social security number; major account;
salary code; FTE; rank; leave status; position title and class number; starting date; appointment; terms of service;
tenure; and forecast and actual pay broken down by months of the fiscal year.
Retention: 4 years
Garnishment
Records
OAR 166-475-0090(6)
This series documents requests and court orders to withhold wages from employee earnings for garnishments, tax
levies, support payments, or other reasons. This series usually includes: original writs of garnishment; recapitulations
of amounts withheld; and related records. The OUS Controllers Division maintains the system record copy.
Retention: 4 years after resolution
Pay
Authorization Records
OAR 166-475-0090(7)
This series consists of pay documents which
substantiate and, in part, authorize the issuance of payroll checks for particular amounts. This series may include
but is not limited to payroll/budget request forms and time cards.
Retention:
Record Copy: 5 years
Other copies: 1 year
Paycheck
Delivery Records
OAR 166-475-0090(8)
This series documents the locations assigned
for delivery of salary payments to employees. This series may include but is not limited to: paycheck deposit authorization
forms; payroll check delivery logs; and related correspondence.
Retention:
Record Copy:
(a) 3 years for payroll check delivery logs and
(b) until superseded or 1 year after employee separation for all other records
Other copies: Until superseded or upon employee separation
Payroll
Adjustment Records
OAR 166-475-0090(9)
This series documents changes in employee
payroll deductions, tax withholdings, and payroll records. This series may include but is not limited to: pay/budget
action forms; time and attendance records; pay reduction/termination notices; and related documentation and correspondence.
Retention: 5 years
Payroll
Check Register
OAR 166-475-0090(10)
This series provides a record of payroll checks
issued. This series includes lists in check number order that show the check amount, employee name, and social
security number.
Retention:
Record Copy: 6 years
Other copies: 2 years
Payroll
Data Entry Summary Reports
OAR 166-475-0090(11)
This series documents all timecard and payroll adjustment data entry for each payroll period. This series includes:
employee names in alphabetical order; batch and document numbers; and other data.
Retention: Until superseded by the Payroll Register
Payroll
Draws Records
OAR 166-475-0090(12)
This series documents payroll draws. This
series includes: requests for emergency payroll draw forms; and copies of disbursement request forms.
Retention:
Record Copy: 2 years after draw has been recovered
Other copies: 1 year
Payroll
Input Detail Reports
OAR 166-475-0090(13)
This series provides a daily summary of timecard
and payroll adjustment data entry. This series contains separate reports for timecard input and payroll adjustment
input. The reports, arranged in batch sequence and document number order, may include but are not limited to: social
security numbers; account numbers; gross pay; and related data.
Retention: Until input and verified
Payroll Register
OAR 166-475-0090(14)
This series documents the pay of all institutional
employees. The series includes monthly listings of all paid employees with their earnings and deductions.
Retention:
Record Copy: 75 years
Other copies: 7 years
Purge Lists
OAR 166-475-0090(15)
This series documents institutional employees
whose records have been deleted from the personnel data base. This series contains annual lists of former employees,
in alphabetical order, and includes: employees names; social security numbers; class codes; dates that pay started;
termination dates; and related data elements.
Retention:
Record Copy: 3 years
Other copies: 1 year
Revolving
Fund Checks
OAR 166-475-0090(16)
This series documents each check issued from an institutional revolving fund for payroll draws, final pay, or special
pay. This series contains copies of issued checks showing: name; date issued; social security number; amount; check
disposition; and other data elements.
Retention: 1 year
Shift
Summary Sheets
OAR 166-475-0090(17)
This series documents the time worked by employees
on various jobs on a daily basis. This series is used to provide: a record of time worked by employees for payroll
purposes; a record of customer charges incurred for billing purposes; and cost accounting information on a real-time
basis. The series may also be used as a back-up source of information for wage related grievance cases brought
forth by employees. Information on the individual computer generated sheets may include: employee name; descriptions
of duties performed; wages paid for each duty; time worked at each duty; output connected with each duty; and totals.
Retention: 2 years
Social
Security Number Records
OAR 166-475-0090(18)
This series documents international students'
and scholars' acquisition of social security numbers. This series may include but is not limited to: social security
number applications; Statement of Information - Social Security Account Number forms (CO-204); photocopies of social
security cards; Controllers Division reports; and related documentation and correspondence.
Retention: 3 years
Student
Loan Interest and Tuition Payment Statement Records
OAR 166-475-0090(19)
Series is used to report loan
interest and tuition paid by students so that deductions may be claimed on
income taxes. Records may include 1098E and 1098T forms and related
correspondence. This series may also include records that were attempted to be
mailed or delivered but were returned or otherwise deemed undeliverable.
Retention:
Record Copy (Business Offices): 3 years
Student
Social Security/Medicare Tax Review Reports
OAR 166-475-0090(20)
This series is used to determine proper FICA
coding for student employees. The reports may include but are not limited to: student name and ID number; credit
hours carried; budget classification code; FICA quarters earned; year-to-date FICA withheld; and last FICA contribution
date.
Retention: 5 years
Student
Time and Attendance Forms, Restricted Funds
OAR 166-475-0090(21)
This series documents hours worked by student
employees including those on work-study who are paid from restricted fund accounts. This series is used for payroll
purposes and to meet federal requirements for documenting time worked by work-study students. This series only
includes departmental time and attendance forms.
Retention:
(a) 5 years after issuance of final financial report
to awarding agency by the research accounting unit for records of all students paid from U.S. Dept. of Education
awards;
(b) 3 years after issuance of final financial report to awarding agency by Research Accounting for records
of regular student workers paid from other restricted funds;
(c) 3 years after issuance of final financial report to
awarding agency by research accounting or 5 years, whichever is longer for records of work-study students paid
from other restricted funds.
Student
Time Records
OAR 166-475-0090(22)
This series documents hours worked by student
employees including those on work-study. The series is used for payroll purposes and to meet federal requirements
for documenting time worked by work-study students. This series may include but is not limited to: Work-Study Time
Certificates and referrals; photocopies of payroll time cards; automatic time card program printouts; and departmental
time and attendance forms.
Retention: 4 years
Study
Abroad Foreign Nationals Payroll Records
OAR 166-475-0090(23)
This series documents payments to foreign
nationals employed both full-time and part-time by the institution as support staff for its study abroad programs.
This series may include but is not limited to: agreements concerning pay rates; accounting information for payments
to persons employed as secretaries and office staff, housing and transportation specialists, and food service workers;
time sheets; and related correspondence.
Retention: 75 years
Tax
Withholding Authorization Records
OAR 166-475-0090(24)
This series documents amounts withheld by
Payroll from employees' checks for taxing authorities. This series may include but is not limited to: the Statement
for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates
(W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from
Tax Withholding (IRS Form 8233); OUS Alien Information Request Form (CO-NRA); and Request for Exemption from Oregon
State Income Tax Withholding. Individual forms may include employees' names, addresses, social security numbers,
and tax identification numbers.
Retention: 5 years after superseded or employee separates
Transaction
Registers
OAR 166-475-0090(25)
This series documents all employee database
data entry transactions. This series includes daily and quarterly registers for deduction, employee, and budget
transactions. The registers may include but are not limited to: employee name; social security number; institution;
FICA code; transaction code; nature and date of last transaction; last transaction; address; major account; class
status; sex; Equal Employment Opportunity category; date of birth; ethnicity code; and related data.
Retention:
(a) 4 years for quarterly registers and
(b) until
superseded for the daily registers
Wage and Tax Statements
Records
OAR 166-475-0090(26)
This series provides a summary record of data reported on the annual wage and
tax statements for institutional employees, corrections to these statements, and
a record of transmittal to the federal government. Records include print-outs
from the Controllers Division by year in social security number order which
include names, social security numbers, tax subject earnings, other data
required by law, and summary transmittal forms. Forms include IRS forms W-2,
W-2C, W-3, and W-3C. This series also includes records that were attempted to be
delivered but were returned or otherwise deemed undeliverable.
Retention: 5 years
Note: Complies with Internal Revenue Service Regulations in 26 CFR 31.6001-1.
Maintained by OUS Records Management Services
ryan_hagemann@ous.edu
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