Payroll Records Retention Schedule

The pdf attached below provides a records retention schedule for payroll records. This includes guidance on:

• Records created and maintained as part of payroll processing
• Records required for payroll processing (e.g. time-sheets)
• Records of expenses claimed by employees
• Records related to tax saver schemes for employees
• Pension payment records
• Payroll CSO records
• Revenue correspondence and returns 

• 20230201 Payroll Retention Schedule.pdf3 MB