A starting point for organizing records and understanding why different documents need different retention schedules.
IRS Publication 15 calls for keeping employment tax records for at least four years. The IRS recordkeeping page describes the period as at least four years after filing the fourth quarter for the year. Keep payroll, withholding, deposit, and filing support together, and confirm the correct start date for your records.
California Wage Order 4, section 7, requires covered records to be retained for at least three years. This is a reference for occupations covered by that order, not a universal schedule for every business or document. Confirm your applicable wage order and any longer tax or other retention requirement.
USCIS says to retain Form I-9 throughout employment. After employment ends, retain it until the later of three years after hire or one year after termination. Rehires and related documentation need careful review of the current USCIS instructions.
Do not apply a payroll-only schedule to every employee document. California personnel-file rules, civil-rights requirements, benefit records, and other laws may require different or longer periods. Review a record-by-record schedule with your employment adviser before disposing of files.
Group records by employee, pay period, and record type. Limit access, use secure backups, and keep an index of where documents are stored. Track who is responsible for reviewing your retention schedule.
These are selected minimum rules, not permission to destroy records. Preserve relevant documents during claims, audits, investigations, or legal holds, and follow the longest applicable requirement.
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