[Code of Federal Regulations]

[Title 48, Volume 1]

[Revised as of October 1, 2005]

From the U.S. Government Printing Office via GPO Access

[CITE: 48CFR4.705-2]



[Page 73]

 

            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]