S.C. Code Regs. 12-607.8. Payroll Check Registers

A. Description: Record of payroll checks issued. Used for balancing accounts, internal fiscal control, and external audits. Information includes employee name, social security number, amount of check, state and federal income tax deductions, other deductions, and year-to-date totals per pay period. B. Retention: 3 years, then destroy.