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University of Nebraska–Lincoln

University of Nebraska Policies

Committed to Excellence


Retention/Destruction of Payroll Records
REVISED MARCH, 2003

It is the department's responsibility to retain employee payroll records for a period of four years and work study student records for a period of six years. Grant funded positions, records must be retained for two years beyond the completion of the audit. For example for an employee as of January 2001, payroll records for non work study would be maintained from January 1997 through January 2001 whereas work study would be from January 1995 through January 2001.