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common records schedule

Human Resources

Records relating to the management of academic and non-academic University employees.

HRS45

Payroll

Consists of transaction records relating to payment of employees and non-employee payments such as honoraria and third party payroll. Records may include deposits, remittances, tax forms including TD1, T4, T4A, T5, ROE, reconciliations and pay period documentation.


Office of Primary Responsibility

Human Resources and Employee Relations

Retention

7 years after period covered

Disposition

Destroy


Other Copies

Retention

Do not retain

Disposition

n/a


Retention Rationale

Income Tax Act, 1985 requires retention of records for 6 years from the end of the calendar year.


Filing Guidelines

File information regarding individual employees in their employee file.


Approved by University Secretary and General Counsel on 2008-12-03