SUMMARY OF FEDERAL AND CALIFORNIA HR RECORDS RETENTION REQUIREMENTS

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1 Many federal and state laws have specific records retention periods for specific records made in, or collected in connection with, employment. Often the same records have different retention periods under different laws. Keep records for the longest period required by any applicable law or circumstance, as summarized in the following chart. NOTE: This is a summary and may not cover all records you have. HR & EMPLOYMENT DATA CATEGORY AND SAMPLE ITEMS Pre Employment Records: Recruitment, Hiring and Job Placement Records Job applications Resumes Summaries of applicants qualifications, lists of job criteria, interview records applicants, Applicant Identification Records (identification of minority and female applicants) Applicant Log (Affirmative Action) Other job inquiries sent to employer Employment referral records Help wanted ads Opportunities for training, promotion or overtime Job opening notices sent to employment agencies or labor unions Employment testing results Salary information (pay rates, market factors, job classifications) Terms and conditions of employment Records relating to job orders submitted to employment agency or labor organizations Work permits for minors Payroll Records Name, employee number, address, age, sex, occupation Individual wage records Time and day work week begins Regularly hourly rate Hours each employee worked (daily and weekly) Daily or Weekly overtime earnings Daily or weekly straight time earnings Deductions from or additions to wages Wages paid each pay period Payment dates and periods Piece rates LONGEST RETENTION PERIOD REQUIRED 3 For individual hired, recommend duration of employment plus 4 Or the duration of any claim or litigations involving hiring practices Generally 7, check with your CPA Recommend duration of employment plus 4 LAWS REQUIRING RETENTION Title VII Civil Rights Act of 1964 (CRA) FEHA ADAAA GINA Executive Order Davis Bacon and Related Acts Rehabilitation Act of 1973 Vietnam Era Veterans Readjustment Act Cal. Fair Pay Act Davis Bacon & Related Acts Cal. Unemployment Insurance Code sec CCR sec SUMMARY OF CALIFORNIA AND FEDERAL RECORDS RETENTION REQUIREMENTS Page 1

2 Unemployment Insurance Records Garnishment orders must be kept separately Income Tax Withholding Information related to FICA and FUTA income tax withholdings Employee Wage Records Time cards and Piece rates cards or records Other Records tracking hours and days of work Wage rate calculation tables for straight time and overtime Work and/or shift schedules Individual employees' hours and days Records explaining wage differentials between genders Employment contracts Wages Wage rates Itemized wage statements/pay stubs Employment Eligibility Forms Verification (I 9 Forms) Child Labor Certificates and Notices Employee Personnel Files Corrective Action and/or Disciplinary notices Documentation of Oral Coaching or Counseling Promotions and demotions Performance evaluations Discharge, layoff, transfer and recall files Training and testing files Job classifications Terms and conditions of employment Employee Health and Medical Records (Keep separate from employee personnel records) OSHA reportable injuries and illnesses First aid records for job injuries causing loss of work time Medical exams 4 FICA FUTA 3 Overlap with Payroll Records, follow longest period of time. Recommend 5 err on the side of retention when possible. The later of 3 from hire date or 1 year after separation of employment 3 Recommend duration of employment plus 4. 3 after separation of employment Or the duration of any claim or litigations involving hiring practices 5 First Aid records of job injuries causing loss of work time must be retained for the duration of employment plus five Cal. Labor Code secs. 226, 1174 Cal. Fair Pay Act Immigration Reform and Control Act Cal. Labor Code Cal. Labor Code Sec Cal. Fair Pay Act Title VII CRA FEHA ADAAA GINA OSHA Cal/OSHA SUMMARY OF CALIFORNIA AND FEDERAL RECORDS RETENTION REQUIREMENTS Page 2

3 Records relating to chemical safety, pesticide, and similar toxic exposure records must be kept for duration of employment plus 30 Unlawful Employment Practices, Claims, Investigations and Legal Proceedings Records Personnel and payroll records about complaining parties Personnel and payroll records about all others holding or applying for similar positions Until disposition of case and all appeals have expired Title VII CRA FEHA ADAAA GINA NLRA Union and Employee Contracts 3 after expiration Employee Benefits Records and Data Election of Benefits Beneficiary Designations Eligibility Determinations COBRA Notices and other records Summary Plan Descriptions and Earnings Other records supporting plans or reports, including vouchers, worksheets, receipts and applicable resolutions. FMLA, CFRA Records (Keep separate from employee personnel records) Leave policies and benefits Dates and hours of leave used Records relating to any dispute regarding designation of leave Employee benefits relating to the leave Medical information to support leave request ADA Records (Keep separately from employee personnel records) Requests for accommodation of disability Medical information to support decision regarding accommodation 6 but not less than 1 year following a plan termination. Documentation of benefits elections, beneficiary designations, eligibility determinations, COBRA Notices and summary plan descriptions and earnings. Records required to determine retirement benefits, including 401(k) and similar plans, must be kept indefinitely. 3 from date leave ended ERISA COBRA FMLA CFRA 1 year ADAAA Apprentice Programs 5 Title VI CRA SUMMARY OF CALIFORNIA AND FEDERAL RECORDS RETENTION REQUIREMENTS Page 3

4 A chronological listing of the names, addresses, dates of application, gender, and minority group identification of all applicants for an apprenticeship program, including any test papers and interview notes on which hiring decisions were made Criteria for selection; alternatively, written applications which contain the required information will suffice Wage Differential Records showing time each workday began and ended, total hours worked in each day and each week, wage rate tables, work schedules, amount of and reason for each deduction from or addition to wages, and daily output of an employee not paid on an elapsed time basis Federal Contractors & Subcontractors, Federal Service Contracts For each employee working on a service contract: records showing name, address, work classification, social security number, rate of monetary wages and fringe benefits provided (or payments in lieu of benefits), total daily and weekly compensation, deductions from wages, daily and weekly hours worked, list of wages and benefits for those classes of service employees not included in wage determination for each contract, and list of predecessor contractor s employees furnished to the contractor EEO 1 Reports Government contractors with 50 or more employees and a single contract, subcontract, or purchase order amounting to $50,000 or more must complete All other employers with 100 or more employees must complete VETS 100A Reports Government contractors with a contract amounting to $100,000 or more entered on or after December 1, 2003 must complete. Affirmative Action Plans and Documents Written affirmative action plan for each establishment for Females & Minorities, Individuals with a Disability and Protected Veterans; including 2 EPA 29 C.F.R ; 20 C.F.R from completion of contract McNamara O Hara Service Contract Act of year Title VII CRA Executive Order year VEVRAA 2 Recommend 5 Executive Order Rehabilitation Act VEVRA SUMMARY OF CALIFORNIA AND FEDERAL RECORDS RETENTION REQUIREMENTS Page 4

5 supporting documentation and all required components Analysis of employment activity Required outreach and recruitment efforts for minorities, women, individuals with a disability and protected veterans Employment records: o Job descriptions. o Job postings and advertisements. o Records of job offers. o Applications and résumés. o Interview notes. o Tests and test results. o Written employment policies and procedures. o Personnel files. 3 for outreach records, from date of record Employment records in accordance with preemployment and employee personnel records Title VII CRA OSHA Records Accident/Illness report OSHA 300 OSHA Form 301 For each case recorded on the OSHA 300 Log an OSHA 301 OSHA 300A Present year, plus the 5 preceding calendar Entries must be made on the OSHA 300 log within 7 calendar days OSHA CalOSHA Polygraph Results 3 from date of exam (or from date examination requested if no exam is conducted) Employee Polygraph Protection Act of 1988 Drug Testing Records DOT drug testing records for employees in safetysensitive transportation positions Must be kept in a secure location with controlled access 1 year from test date (2 for railroad) Up to 5 for records relating to drug testing for DOT positions Omnibus Transportation Employee Testing Act of 1991 Credit Reports Fair and Accurate Credit Transactions documents o Consumer reports and records o Consumer consent forms o Consumer complaints No retention requirement, but: Law requires shredding of all documents containing information derived from a credit report. Recommend you not discard or shred for at least one year FCRA SUMMARY OF CALIFORNIA AND FEDERAL RECORDS RETENTION REQUIREMENTS Page 5

6 HR Related Business Records Sales and Purchase Records Records showing total dollar volume of sales or business and total volume of goods purchased or received. Order, Shipping, and Billing Records Records of customer orders or invoices, incoming or outgoing shipping or delivery records, bills of lading and billings to customers (not individual sales slips or cash register tapes) kept in the ordinary course of business. 3 for sales and purchase records 2 for order, shipping, and billing records Usually kept in finance & accounting IRS See IRS Publication 583: Starting a Business and Keeping Records Internet Applications Any and all expressions of interest E.O through the Internet or related technologies as to which the employer or government contractor considered the individual for a particular position, except for searches of external résumé data bases. 1 year after the record is created or the personnel action described is taken, whichever is later. 2 for Government contractors or subcontractors Executive Order H 2B Program Records including but not limited to: The H 2B Registration, job order, the approved Application, the H 2B Petition (DHS Form I 129) and supporting documents and records. Proof of recruitment efforts, as applicable, and final recruitment report Records to substantiate the information submitted in the recruitment report prepared in accordance with 20 CFR Records of each worker s earnings, hours offered and worked, location(s) of work performed, and other information specified in (i) 3 from the date the Application is certified, or from the date of adjudication if the Application is denied, or from the day the Department receives the letter of withdrawal if the employer withdraws the Application. Internal Revenue Code HIPAA Records Documents relating to HIPAA privacy records 6 from the date the document is created, or the date it was last in effect, whichever is later SUMMARY OF CALIFORNIA AND FEDERAL RECORDS RETENTION REQUIREMENTS Page 6