Federal Acquisition Regulation
Pay administration records
FAR 4.705-2
(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.
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