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  • Human Resources
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  • 6 min. Read
  • Last Updated: 07/02/2026

How Long Do You Have to Keep Employee Records?

Business Owner looking at employee records

There's no single answer to how long you have to keep employee records. The right retention period depends on the document and the requirements that apply to it, and those rarely agree on a deadline. In the U.S., most retention requirements come from the U.S. Department of Labor and the U.S. Equal Employment Opportunity Commission, with the IRS, OSHA, and others setting their own requirements.

Many HR teams default to a retention window of seven years after an employee leaves. That window covers the longest statutes of limitations for most federal and state claims, but it's no substitute for knowing the individual rules below.

Here's a brief overview of a few of the federal recordkeeping requirements you may need to adhere to.

Employee Record Retention Chart: Federal Requirements

The federal record retention requirements chart below covers the Fair Labor Standards Act (FLSA), U.S. Equal Employment Opportunity Commission (EEOC), Occupational Safety and Health Administration (OSHA), Internal Revenue Service (IRS), Employee Retirement Income Security Act (ERISA), Age Discrimination in Employment Act (ADEA), Family and Medical Leave Act (FMLA), and more. Read every figure as a federal minimum. State and local laws frequently require longer retention, so use these as a starting point and have an employment attorney confirm your specific obligations.

Record TypeRetention PeriodGoverning Law
PAYROLL & COMPENSATION
Payroll records (wages, hours, deductions, identifying data)3 yearsFLSA
Time cards, timesheets, wage rate tables, piecework records2 yearsFLSA
Sales and purchase records (commissioned work)2 yearsFLSA
TAX RECORDS
Federal forms W-2, W-4, 940, 9414 years after tax is due or paid (whichever is later)IRS
State income tax withholding records4 years (federal minimum), state may require longerIRS, State
Records related to claimed deductions (payroll- & employment-tax related)4 yearsIRS
HIRING & EMPLOYMENT ELIGIBILITY
Form I-9 (Employment Eligibility Verification)3 years from hire OR 1 year after terminationIRCA
Job applications, resumes, postings, advertisements, interview notes, test results1 yearEEOC
Background check recordsAt least 1 yearFCRA
PERSONNEL & PERFORMANCE
Personnel files (general employment records)1 year after terminationEEOC
Performance evaluations, disciplinary records1 year after terminationEEOC
Promotion & demotion records1 year after actionEEOC
Termination records & separation documents1 year after terminationEEOC
BENEFITS & RETIREMENT
Employee benefit plan records (pension, profit sharing)6 yearsERISA
COBRA election & notices6 yearsERISA
FMLA leave records3 yearsFMLA
Benefit plan documents & seniority/merit systemsFull period plan is in effect + 1 yearADEA
ERISA plan descriptions & amendments6 years from filingERISA
MEDICAL & SAFETY
Medical records & exam resultsEmployment + 30 yearsOSHA
Employee Exposure records (toxic substances or harmful physical agents)30 yearsOSHA
OSHA 300 injury/illness logs5 yearsOSHA
Workers' compensation recordsVaries by stateState law, OSHA (for related medical records)
Drug test results (DOT‑regulated)1–5 years, depending on the type/result of testDOT
ANTI-DISCRIMINATION & COMPLAINTS
EEOC charges & related documentsUntil final dispositionEEOC
ADA accommodation requests1 year (from record or action, whichever is later)EEOC
Harassment/discrimination complaints1 year or until final disposition (whichever is later)EEOC
Affirmative action records (federal contractors only)2 years (from record or action, whichever is later)OFCCP

Disclaimer: This chart is for general informational purposes only and does not constitute legal advice. Always consult a qualified employment attorney or HR professional.

A practical approach is to keep all employment-related records for seven years, which covers most potential statutes of limitations.

In the unwelcome event of a lawsuit against your business, personnel files may help provide relevant documentation and evidence. Such files — performance evaluations, commendations, pay-increase notifications, disciplinary records — must be kept until the case reaches final disposition.

Payroll and Compensation

Record retention for payroll records typically must account for separate FLSA and ADEA timelines. Getting these wrong carries real exposure: incomplete payroll records leave you open to agency fines and weaken your footing when responding to a potential wage claim.

  • Payroll Records (Wages, Hours, Deductions): 3 years
  • Time Cards and Timesheets: 2 years
  • Wage Rate Tables: 2 years
  • Piecework Records: 2 years
  • Sales and Purchase Records (Commissioned Work): 3 years

Those same payroll documents fall under payroll record retention requirements at tax time, when the IRS expects your EIN, the amounts and dates of all wage payments, and supporting documents like tip reports.

Tax Records

Employment tax records follow a four-year rule set by the IRS, measured from the date the tax is due or paid, whichever is later.

  • W-4 Forms: 4 years
  • Federal Tax Records (W-2, Form 941, Form 940): 4 years
  • State Income Tax Withholding Records: 4 years
  • Records Related to Claimed Deductions: 4 years

Pay particular attention to anything supporting tax credits or deferrals your business claims. Those records prove you qualified, and some are worth keeping past the four-year mark in case the claim is examined.

Hiring and Employment Eligibility

Hiring records cover everyone you considered, not just the people you hired. The EEOC generally wants application materials kept for a year. How long to keep employee records after termination depends on the document.

  • Form I-9 (Employment Eligibility Verification): 3 years from hire or 1 year after termination, whichever is later
  • Job Applications and Resumes: 1 year
  • Job Postings and Advertisements: 1 year
  • Interview Notes and Test Results: 1 year
  • Background Check Records: 1 year

Personnel and Performance

According to EEOC regulations, employers must retain all personnel or employment records for one year. If a charge has been filed against the company, records must be retained until the final disposition of the charge or any lawsuit based on the charge.

  • Personnel Files (General Employment Records): 1 year after termination
  • Performance Evaluations: 1 year after termination
  • Disciplinary Records: 1 year after termination
  • Promotion & Demotion Records: 1 year after action
  • Termination Records and Separation Documents: 1 year after termination

Note: While the Lilly Ledbetter Fair Pay Act does not mandate specific document retention limits, it significantly resets the statute of limitations for pay discrimination with every discriminatory paycheck. To defend against claims, employers should retain all payroll, compensation, and performance records for the entire duration of employment, plus 5 to 7 years.

Benefits and Retirement

Benefits and retirement records run longer than most, largely because ERISA governs them. Plan-related records generally sit on a six-year hold, while certain plan documents survive for the life of the plan plus a year.

  • Employee Benefit Plan Records (Pension, Profit Sharing): 6 years
  • COBRA Election and Notices: 6 years
  • FMLA Leave Records: 3 years
  • Benefit Plan Documents and Seniority/Merit Systems: Full period plan is in effect + 1 year
  • ERISA Plan Descriptions and Amendments: 6 years from filing

Medical and Safety

Safety and medical records have some of the longest retention periods, because many occupational illnesses surface decades after the exposure that caused them. All medical information must be kept separate from the general personnel file.

  • Medical Records & Exam Results: Duration of employment +30 years
  • Exposure Records (toxic substances or harmful physical agents): 30 years
  • OSHA 300 Injury/Illness Logs: 5 years
  • Workers’ Compensation Records: Varies by state
  • Drug Test Results (DOT‑regulated): 1–5 years, depending on the type/result of test

Anti-Discrimination and Complaints

Complaint-related records don't follow a calendar; they follow the case. Once a charge or complaint surfaces, every related document stays in place until the matter reaches final disposition.

  • EEOC Charges and Related Documents: Until final disposition
  • ADA Accommodation Requests: 1 year from record or action, whichever is later
  • Harassment/Discrimination Complaints: 1 year or until final disposition, whichever is later
  • Affirmative Action Records (federal contractors only): 2 years from record or action, whichever is later

State vs. Federal Compliance Gaps

Federal minimums are only the baseline. Payroll record retention by state can require longer timelines, and the gap can be significant. New York, for example, requires six years of wage and hour records, double the FLSA's three-year rule.

When state and federal timelines conflict, follow the longer one and verify the specifics with your state Department of Labor. A few areas where employee record retention by state often goes beyond federal minimums include:

  • Longer retention for payroll and wage records, like New York's six-year rule
  • Expanded employee rights to access or copy their own personnel files
  • Specific final pay stub and wage statement requirements at separation
  • Extended holds tied to longer state deadlines for discrimination or wage claims

Best Practices for Secure Storage and Disposal of Employee Records

Paper and digital storage each call for different kinds of protection.

  • Physical Files: Locked cabinets, restricted keys, and protection from fire and water damage.
  • Digital Records: Encryption, permission settings, and dependable backups, ideally in a cloud or off-site location that would survive a flood or fire at your office.

The common thread is access control — whatever the format, only people with a legitimate business reason should open an employee's file.

  • Use a central electronic system to store employee records. Digital files are easier to search, simpler to back up, and take up far less space than paper — and they can be separated by type to maintain confidentiality.
  • Keep certain records separate regardless of format. Medical information must be stored apart from the general personnel file, and documents like Form I-9 should have their own dedicated location.
  • Maintain strict confidentiality for all employee files. Only those with a legitimate business need should have access — whether records are digital or paper.

The FTC's Disposal Rule covers information drawn from consumer reports, such as background checks, and requires you to destroy it so it can't be read or reconstructed — shred, burn, or pulverize paper, and wipe or destroy digital media.

One circumstance overrides your entire disposal schedule. If litigation is underway or you can reasonably anticipate it, a legal hold takes effect, and all scheduled destruction must stop until the matter is resolved. Destroying records that turn out to be relevant can carry serious consequences, even when the timing is unintentional.

To cover most federal limitations and audit periods:

  • Core Personnel and Payroll/Tax Records: 7 years after termination, where feasible.
  • Specialized Records (I‑9, OSHA exposure files, benefit plans): Follow their specific, usually longer, statutory periods.

Still, the rules are complex. Confirm specifics with your employment attorney or CPA before finalizing your record retention policy.

Employee Record Retention Requirements FAQ

  • What Employee Records Must Be Kept for 30 Years?

    What Employee Records Must Be Kept for 30 Years?

    Under OSHA, employee exposure records for toxic substances and harmful physical agents must be kept for 30 years. Medical records and exam results run even longer: the duration of employment plus 30 years.

  • What Employee Records Need To Be Kept for 7 Years?

    What Employee Records Need To Be Kept for 7 Years?

    Seven years isn't a single federal mandate. It's a practical benchmark many employers use because it covers the limitations periods for most wage, tax, and discrimination claims.

  • How Long Does the IRS Require You To Keep Payroll Records?

    How Long Does the IRS Require You To Keep Payroll Records?

    The IRS requires employment tax records for at least four years after the tax is due or paid, whichever is later. This includes W-2s, W-4s, Forms 941 and 940, and your records of wages, tips, and deductions.

  • What Is the OSHA 30-Year Record Retention Rule?

    What Is the OSHA 30-Year Record Retention Rule?

    OSHA recordkeeping requirements state that employee exposure records are to be kept for 30 years and medical records and exam results for the length of employment plus 30 years.

  • How Do Record Retention Periods Differ for Payroll vs. Personnel Files?

    How Do Record Retention Periods Differ for Payroll vs. Personnel Files?

    Payroll records fall under the FLSA, with three years of wage data and two years of supporting calculations. Personnel files fall under the EEOC and are generally retained for one year after the action or involuntary termination.

  • How Do I Securely Dispose of Old Employee Records?

    How Do I Securely Dispose of Old Employee Records?

    Destroy old employee records so the information can't be recovered. For paper, shred, burn, or pulverize. For digital files, wipe or destroy the media.

  • How Long Do You Keep Records for Employees Who Were Interviewed but Never Hired?

    How Long Do You Keep Records for Employees Who Were Interviewed but Never Hired?

    The EEOC requires that applications, resumes, and interview notes be kept for one year after the hiring decision. If a candidate files a discrimination charge, hold those records until the matter is fully resolved.

  • Are Digital Scans Legally Acceptable Replacements for Original Paper Documents?

    Are Digital Scans Legally Acceptable Replacements for Original Paper Documents?

    In most cases, yes. Federal agencies generally accept scanned records as long as they're accurate, complete, secure, and accessible for the full retention period. A few documents have format-specific rules, so confirm before destroying the originals.

  • What Is the Retention Period for Workplace Injuries That Did Not Result in a Workers’ Compensation Claim?

    What Is the Retention Period for Workplace Injuries That Did Not Result in a Workers’ Compensation Claim?

    A recordable workplace injury must be recorded on the OSHA 300 log even if no workers’ compensation claim is filed. Employers must retain OSHA 300 logs for five years after the calendar year it covers. Any related employee exposure records have a general 30-year OSHA hold, while covered employee medical records must be retained for the duration of employment plus 30 years.

  • What Happens to Employee Records if a Business Is Sold or Closed?

    What Happens to Employee Records if a Business Is Sold or Closed?

    Retention obligations survive both sales and closures. A buyer usually takes on the records as part of the acquisition, while a former owner generally remains responsible for them after a business closes.

Make Paychex Your Compliance Partner for Recordkeeping

Employee records don’t stop mattering the moment someone leaves. Retention is a legal obligation in most jurisdictions — and the right retention period depends entirely on the document in front of you.

Tracking all this manually leaves room for error — records kept too long or purged too soon. Paychex builds automated retention scheduling into its HR compliance management tools, and scales with you as your needs grow — from small business payroll to a full PEO that helps take compliance and more off your plate.

Simplify HR Compliance

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Key Takeaways

  • There's no single retention rule. How long you keep a record depends on the document type and how record retention requirements are regulated by laws or agencies — the FLSA, IRS, EEOC, OSHA, and ERISA all set different timelines.
  • Seven years is a starting point, not a mandate. It covers most federal statutes of limitations, but some records — especially certain OSHA medical and exposure files — require much longer holds.
  • Federal rules are the floor. State and local laws often require longer retention periods. When timelines conflict, follow the longer one.
  • Medical and safety records generally carry the longest holds. OSHA requires employee exposure records for 30 years and medical records for the duration of employment plus 30 years.
  • Secure storage and proper disposal matter as much as retention. Restrict access to those with a legitimate need, keep medical, sensitive, and confidential records separate from personnel files, and destroy documents securely when their retention period ends — unless a legal hold is in place.

* This content is for educational purposes only, is not intended to provide specific legal advice, and should not be used as a substitute for the legal advice of a qualified attorney or other professional. The information may not reflect the most current legal developments, may be changed without notice and is not guaranteed to be complete, correct, or up-to-date.