[Code of Federal Regulations]
[Title 48, Volume 1]
[Revised as of October 1, 2003]
From the U.S. Government Printing Office via GPO Access
[CITE: 48CFR4.705-2]

[Page 72]
 
            TITLE 48--FEDERAL ACQUISITION REGULATIONS SYSTEM
 
                CHAPTER 1--FEDERAL ACQUISITION REGULATION
 
PART 4_ADMINISTRATIVE MATTERS--Table of Contents
 
                Subpart 4.7_Contractor Records Retention
 
Sec.  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.

[48 FR 42113, Sept. 19, 1983, as amended at 65 FR 36022, June 6, 2000; 
67 FR 70517, Nov. 22, 2002]