20 CFR § 209.16Chapter II
§ 209.16 Disposal of payroll records.
Primary source
Verbatim text below is from the Electronic Code of Federal Regulations (eCFR), a public-domain U.S. government work. Always verify the current version with the eCFR before relying on it for any legal matter.
Full Text
provided thatEmployers may dispose of payroll records for periods subsequent to 1936, the payroll records are more than five years old and that there is no dispute pending pertaining to the compensation reported for the period of those records.
[61 FR 31395, June 20, 1996]
eCFR data current as of: June 10, 2026
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