{"data":{"id":"us/48-cfr-4.705-2","jurisdiction":"us","citation":"48 CFR 4.705-2","heading":"4.705-2 Pay administration records.","body":"(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.\n(b) Clock cards or other time and attendance cards: Retain 2 years.\n(c) Paid checks, receipts for wages paid in cash, or other evidence of payments for services rendered by employees: Retain 2 years.","path":["Title 48—Federal Acquisition Regulations System","CHAPTER 1—FEDERAL ACQUISITION REGULATION","SUBCHAPTER A—GENERAL","PART 4—ADMINISTRATIVE AND INFORMATION MATTERS","Subpart 4.7—Contractor Records Retention"],"source_url":"https://www.ecfr.gov/api/versioner/v1/full/2026-08-25/title-48.xml","current_through":"2026-08-25","vintage":"","retrieved_at":"2026-08-27T02:26:29Z","sha256":"5eb452f881b3854a4d0d4bd343372b072670321ddabdb8bf693db50b9bb827e9","source_id":"us-cfr","stale":true,"prev":"us/48-cfr-4.705-1","next":"us/48-cfr-4.705-3"},"notice":"GroundRules: Original legal text. Not legal advice."}