S.C. Code Regs. 12-904.3. Payroll Audit Reports—Employee

A. Description: Documents individual employees gross pay for each pay period and their yearly gross pay. Information includes date of report, employee name, social security number, date paid, check number, gross pay, total gross for the year. B. Retention: (1) When Payroll Register is Missing: 60 years, then destroy. (2) When Payroll Register is in Existence: 3 years, then destroy.