S.C. Code Regs. 12-807.14. Employee Payroll Records

A. Description: Used to document employees’ payroll earnings and deductions. This series consists of payroll vouchers, payroll deduction records, cancelled payroll checks, and related documents. Information includes employees’ names, name of institution, pay periods, code indicators, gross earnings, net earnings, and signature and title of approving authority. Also included are the types and amounts of payroll deductions. B. Retention: 3 years; destroy.