Source documents authorizing employment and employment-related payments and extraordinary payroll deductions which support payroll information maintained in the Human Resources Management System.
Content & Scope
These records exclude authorizations for payment and regular deductions, such as parking, Credit Union, and PAC membership, which are maintained as part of the individual employee's employment file.
The records include casual pay authorizations, overtime request forms, United Way and other donation authorizations, and court-ordered pay deductions.
For authorizations for payment and regular deductions, see HR52 – Employment Files (Financial).
Vice-President, Administration & Finance.
7 years after payment or termination of deduction.
Responsible Units should document the disposal/destruction of official records using the University records destruction form or equivalent documentation, to verify that we are following our records retention rules.
Income Tax Act, 1985.
The retention period is based on the Income Tax Act, 1985, s. 230 (4) which requires records to be kept until the expiration of six years from the end of the last taxation year to which the records and books of account relate.
26 October 2011