Payroll 210 Badge #07 - Record Retention-Payroll 210 Badge #7

Video Transcription

Video Summary

This training (WASPO Payroll 210 Badge #7) explains payroll records retention requirements for Washington public agencies and schools. It defines public records broadly as any format documenting public business and warns that using personal email for public work makes it searchable. Records fall into two classes: Office Files and Memoranda (OFM) and Official Public Records (OPR). Payroll staff are responsible for retaining, storing, and legally destroying records according to Washington State Archives retention schedules found on the Secretary of State website—primarily the Local Government Common Records Retention Schedule (CORE) and, for school-specific items, the K–12 schedule. Never destroy a record without a Disposition Authority Number (DAN). Violations can carry felony penalties under RCW 40.16; FLSA violations may involve up to $10,000 fines and/or six months imprisonment.<br /><br />After retention is met, agencies must complete a destruction log (kept permanently) listing DAN, record series title, date span, destruction date, and approvals. Retention examples include: IRS reporting filings (5 years), W-4/W-9 (4 years after obsolete), payroll processing (3 years after fiscal year plus audit), payroll register (6 years; consult retirement), and retirement verification records (60 years after separation or 100 years after birth). Holds for litigation or public records requests override destruction.<br /><br />Storage guidance covers labeling, access, and “scan and toss” rules for non-archival records with quality control and approved file formats.

Keywords

Washington public records retention

Payroll records retention schedules

Washington State Archives CORE

K-12 records retention schedule

Disposition Authority Number (DAN)

Destruction log requirements

RCW 40.16 and FLSA penalties