BASIC (02-95)

RM 01103.009 Employer's Responsibility for Maintaining Employment Records

Policy

1. Employee's Eligibility for Employment

Employers must maintain copies of Form I-9, (Employment Eligibility Verification) (see Exhibit RM 01103.032) for:

  • 3 years after the date of hiring; or

  • 1 year after the date the employee's employment ended, whichever is later.

2. Employment Tax Records

Employers must maintain employment tax records for at least 4 years after the due date of the tax return or after the date the tax was paid (whichever is later). These records include:

  1. Amounts and dates of wage, annuity, and pension payments

  2. Amounts of tips reported

  3. Fair market value of in-kind wages

  4. Names, addresses, Social Security numbers, and occupations of employees.

  5. Periods for which employees and recipients were paid while absent due to sickness or injury and the amount and weekly rate of such payments.

  6. Copies of employees' and recipients' income tax withholding certificates (form W-4 and W-4P).

  7. Dates and amounts of tax deposits made.

  8. Copies of tax returns filed.

    NOTE: Forms 941, 941E, 942, 943 and forms W-3, W-2, W-2P include copies to be retained by employers.

  9. Records of fringe benefits provided.


To Link to this section - Use this URL:
http://policy.ssa.gov/poms.nsf/lnx/0101103009
RM 01103.009 - Employer's Responsibility for Maintaining Employment Records - 08/01/2012
Batch run: 08/01/2012
Rev:08/01/2012