---
kind: "section"
citation: "48 C.F.R. § 4.705-2"
title: "48"
number: "4.705-2"
heading: "Pay administration records."
url: "https://uscodex.org/cfr/48/4.705-2"
---

# §4.705-2. Pay administration records.

- (a) Payroll sheets, registers, or their equivalent, of salaries and wages paid to individual employees for each payroll period; change slips; and tax withholding statements: Retain 4 years.
- (b) **Clock cards or other time and attendance cards—** Retain 2 years.
- (c) Paid checks, receipts for wages paid in cash, or other evidence of payments for services rendered by employees: Retain 2 years.

## Notes

### Amendments

[48 FR 42113, Sept. 19, 1983, as amended at 65 FR 36022, June 6, 2000; 67 FR 70517, Nov. 22, 2002]

### Authority

Authority: 41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113.

### Source

Source: 48 FR 42113, Sept. 19, 1983, unless otherwise noted.

### Amendments

[48 FR 42113, Sept. 19, 1983, as amended at 65 FR 36022, June 6, 2000; 67 FR 70517, Nov. 22, 2002]