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Federal regulations · Through 2026-08-25 · Newer source version available

48 CFR 4.705-2: 4.705-2 Pay administration records.

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Where this section sits in the code
  1. Title 48—Federal Acquisition Regulations System
  2. CHAPTER 1—FEDERAL ACQUISITION REGULATION
  3. SUBCHAPTER A—GENERAL
  4. PART 4—ADMINISTRATIVE AND INFORMATION MATTERS
  5. Subpart 4.7—Contractor Records Retention

(a) Payroll sheets, registers, or their equivalent, of salaries and wages paid to individual employees for each payroll period; change slips; and tax withholding statements: Retain 4 years.

(b) Clock cards or other time and attendance cards: Retain 2 years.

(c) Paid checks, receipts for wages paid in cash, or other evidence of payments for services rendered by employees: Retain 2 years.

Collected 2026-08-27T02:26:29Z. Source file · JSON

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