FAR 4.705-2

Pay administration records.

(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.

Source: acquisition.gov — FAR

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Previous part: FAR 3 — Improper Business Practices and Personal Conflicts of Interest Next part: FAR 5 — Publicizing Contract Actions DFARS counterpart: 204 — Administrative and Information Matters

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