103 KAR 18:090. Payroll records

Section 1. Maintain Records. (1) Â (a) Every employer required to deduct and withhold income tax upon wages shall keep employee withholding exemption certificates and records showing the following: 1. The number of persons employed during the year whose wages are subject to withholding; 2. The periods of employment; and 3. The amounts and dates of payment to each person. (b) No specific form for records has been prescribed by the department. (2) Records required by this administrative regulation shall be maintained for a period of at least four (4) years after the date the withholding return is filed or the date tax withheld by the employer is paid, whichever is later.