Payroll Document Retention

It is the policy of the State of North Carolina that payroll records will be retained in accordance with applicable federal and state regulations.

G.S. 143B-426.39 Powers and Duties of the State Controller

G.S. 121 Archives and History, General Provisions

G.S. 132 Public Records

Payroll records will be retained by both Central Payroll and agency payroll offices for a sufficient period of time to meet requirements of all applicable regulations. In addition to consideration of applicable state retention regulations and public records law, IRS and NCDOR requirements must be considered in all retention decisions regarding payroll records.

Agency retention policies should be examined to ensure that requirements for payroll information are met.

This policy applies to all state entities.

There are no exceptions to this policy.

There are no special terms for this policy.