S.C. Code Regs. 12-904.2. Employee Earnings Records

A. Description: Separate posting sheets for each school district employee which contain record of earnings per pay period. Information includes name of employee, employee’s address, social security number, base pay, period ending, time worked, FICA tax, federal tax, state tax, retirement, insurance, other deductions, net pay, check number, quarterly totals, and accumulated totals. B. Retention: (1) When Payroll Register is Missing: 60 years, then destroy. (2) When Payroll Register is in Existence: 3 years, then destroy.