Payroll Records Retention Schedule

Niamh Scannell
Niamh Scannell
  • Updated

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 

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