Pa income tax record retention

No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 3772 (June 29, 2024).

• No statutes or acts will be found at this website.

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 3772 (June 29, 2024).

§ 63.64. Records to be kept by employer.

(a) Content of records. Each employer, whether or not liable for the payment of contributions, shall keep clear, accurate and complete employment and payroll records. The records must contain the following information on each worker, including workers whom the employer considers to be independent contractors, workers whom the employer considers not ‘‘employees’’ under the law, and workers covered by an arrangement described in section 4(j)(2.1) of the law (43 P. S. § 753(j)(2.1)):

(1) Social security account number.

(2) Full name.

(3) Wage rate (hourly, daily or piece rate, weekly, monthly or annual salary).

(4) Total remuneration paid for each pay period by type of payment (cash and fair market value of noncash remuneration).

(5) Traveling or other business expenses actually incurred and accounted for, and the dates such expenses were incurred and were paid by the employer.

(6) Place of employment.

(7) All scheduled hours and hours worked.

(8) Daily attendance record, showing the dates on which the worker actually worked, and time lost due to reasons other than lack of work.

(9) If separated, the date and the reasons for separation.

(10) Number of credit weeks.

(11) Documentation of payments made to the worker, including bank statements, cancelled checks, copies of cancelled checks, check stubs, and electronic funds transfer records.

(12) If the worker is covered by an arrangement described in section 4(j)(2.1) of the law, the contract between the employer and the other party to the arrangement.

(13) Any contract between the employer and the worker.

(14) If the employer considers the worker to be an independent contractor or otherwise not an ‘‘employee’’ under the law, all records, documentation and evidence supporting that position.

(15) Federal and State tax returns for the periods when the worker was employed.

(b) Location, retention and inspection of records.

(1) The employment and payroll records required under subsection (a) shall be retained either at the place of employment or at an established central recordkeeping office for at least 4 years after contributions relating to the records have been paid.

(2) Daily attendance records need not be retained for more than 2 years.

(3) The Department’s authorized representatives may inspect, transcribe or photocopy all employment and payroll records required under subsection (a) and all other business records, including, without limitation, cash books, journals, ledgers and corporate minutes at any reasonable time and as often as may be deemed necessary. The employer or entity in possession of the records shall keep the records in a condition that the information required may readily be obtained by representatives of the Department.

(c) Scope. For purposes of this section, the term ‘‘employer’’ includes any person for whom services are performed by an individual for remuneration.

Source

The provisions of this § 63.64 amended June 17, 2011, applies to employment occuring on or after June 18, 2011, effective June 18, 2011, 41 Pa.B. 3094. Immediately preceding text appears at serial pages (235584) to (235585).

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