Massachusetts Record Retention Guide - HR Knowledge

1 Massachusetts Record Retention Guide 15 Berkshire Road, Suite B | Mansfield, MA 02048. P | F The material presented below is for educational and informational purposes only. Such material is not intended, nor should it be taken as, legal advice. This chart is intended to reflect the requirements set forth in the relevant Massachusetts and Federal statutes and regulations; other state laws may require a longer Retention period. We recommend that employers follow whichever Retention period is longer. The material presented above is for educational and informational purposes only. Such material is not intended, nor should it be taken as, legal advice. This chart is intended to reflect the requirements set forth in the relevant federal statutes and regulations; state law may require a longer Retention period. Copyright 2016. HR Knowledge , Inc. All rights reserved. Page 2 of 6. TYPE OF Record DESCRIPTION STATE DURATION FEDERAL DURATION. Applications, Any and all expressions of interest (through the Generally 4 years after For non-hires: One year Resumes, and Internet or related technologies) in a particular hiring process is closed after the Record is Other Hiring position for which an individual was being considered created or the personnel by an employer or government contractor, except for action described is taken, Documents searches of external resume data bases whichever is later Two years for government contractors or subcontractors with 150 or more employees, For hires: See Personnel or a government contract Records of $150,000 or more Attendance Document actual hours worked by employees and 6 years from 3 years from termination Records/ types and amounts of leave taken.

2 Includes time termination of of employment Time Cards sheets, time cards, attendance forms, absence employment. reports, leave reports, and related correspondence Benefits All data used to support summary plan descriptions Generally 7 years from Generally 6 years from Records and other records supporting plans or reports, filing filing including vouchers, worksheets, receipts, and applicable resolutions and any records concerning employee benefits that are sufficient to determine the benefits due or that may become due Consolidated COBRA notices and correspondences with There are no Best practice is 8 years to Omnibus participant, including returned election forms, Massachusetts account for ERISA's Reconciliation premium payments, and proof of mailings. recordkeeping requirement that records Documents relating to any instance in which requirements under for a plan year be kept Act (COBRA). COBRA is not offered due to gross misconduct. COBRA. However, many for 6 years after the due Records Supporting documentation relating to the experts recommend that date of the plan's form COBRA Health Insurance Continuation.

3 Records be maintained 5500. Premium Subsidy under the American Recovery for 6 years from the and Reinvestment Act of 2009. date of the Record to remain consistent with ERISA requirements. Drug Testing Employers covered under the Department of 5 years for terminated Depending on the Records Transportation's drug and alcohol testing regulations employees. particular industry and must maintain records pertaining to test results, Record , employers may testing process administration, return-to-duty need to retain the Record process administration, employee training, and from 1 to 5 years from supervisor training. termination. Employment Employment offer letters or agreements entered into 4 years after termination Offer Letters between an employer and an employee at the time and the employee is hired. Document outlines the exact nature of their business relationship, specifically what Agreements compensation the employee will receive in exchange for specific work performed. Employee Information concerning employee's medical 7 years following the 5 years following the year Medical History conditions or history of medical conditions.

4 Includes year records pertain to. records pertain to health insurance forms, workers' compensation (medical exams, material reports, leave requests, doctor's notes regarding safety data sheets, and absences, and general conversation and interaction exposure to toxic with employees substances records must be retained for the duration of employee's job tenure plus 30 years). Retirement & Plan documents, including amendments, IRS Minimum of 6 years Indefinitely Pension determination letters, participant benefit statements following the end of the Records and notices, and Form 5500 (including all required applicable plan year for schedules and attachments) which the Record applies The material presented above is for educational and informational purposes only. Such material is not intended, nor should it be taken as, legal advice. This chart is intended to reflect the requirements set forth in the relevant federal statutes and regulations; state law may require a longer Retention period.

5 Copyright 2016. HR Knowledge , Inc. All rights reserved. Page 3 of 6. TYPE OF Record DESCRIPTION STATE DURATION FEDERAL DURATION. Family and Dates FMLA leave is taken by FMLA-eligible 3 years from the date the Medical Leave employees (leave must be designated in records leave ended Act (FMLA) as FMLA leave), including the hours of the leave, if FMLA leave is taken in increments of less than Records one full day;. Copies of employee notices of leave provided to the employer under the FMLA, if in writing, and copies of all eligibility notices given to employees as required under the FMLA;. Any documents (including written and electronic records) describing employee benefits or employer policies and practices regarding the taking of paid and unpaid leave;. Premium payments of employee benefits;. Records of any dispute between the employer and an eligible employee regarding designation of leave as FMLA leave, including any written statement from the employer or employee of the reasons for designation and for the disagreement.

6 Records and documents relating to medical certifications or recertification. Federal For each employee working on a service contract, 3 years from completion Contractors records showing: of the work and Name, address, and social security number;. Work classification, wage rates, and fringe Subcontractors, benefits provided (or cash equivalent payments Federal Service in lieu of fringe benefits);. Contracts Total daily and weekly compensation;. Number of daily and weekly hours worked;. Any deductions, rebates, or refunds from compensation; and Any list of a predecessor contractor's employees, which had been furnished showing employees'. length of service information. Garnishments The court order issued ordering the employer to 5 years from the date of 1 year from the date of withhold a portion of an employee's paycheck to the court order. the court order. satisfy a debt the employee owes to a third party such as alimony, child support, student loans, and taxes. IRS or state tax collection agency levies for unpaid taxes and federal agency administrative garnishment for non-tax debts owed the federal government.

7 Government EEO-1 Reports 2 years from the date of Reports Vets-100 Reports the making of the Affirmative Action Records personnel Record or (Including supporting documentation, analyses, personnel action, related records or raw data, and tests given to whichever occurs later employees including documentation on their use and validation studies) A copy of the current EEO-1 or most recent filed report must be retained. I-9 Forms Completed I-9 form and copies of documentation, if Active Employees: (maintain in a applicable retain throughout folder separate employment relationship;. Terminated Employees: The material presented above is for educational and informational purposes only. Such material is not intended, nor should it be taken as, legal advice. This chart is intended to reflect the requirements set forth in the relevant federal statutes and regulations; state law may require a longer Retention period. Copyright 2016. HR Knowledge , Inc. All rights reserved. Page 4 of 6.)

8 TYPE OF Record DESCRIPTION STATE DURATION FEDERAL DURATION. from personnel 3 years after employment file) begins or 1 year beyond termination, whichever is later Leave of Copies of notices of leave furnished to the 3 years from termination Absence & employer and copies of all general and specific of employment. Disability written notices given to employees Any documents describing employee benefits for Records employer policies and practices regarding the taking of paid and unpaid leaves, premium payment of employee benefits, and records of any dispute between the employer and the employee regarding designation of the leave as well as dates and hours of leave taken Minor Work permits or certificates of age for all minors that The employer must keep 3 years from termination Employees include the following information: the original permit on file of employment Name and address at the place of Place and date of birth employment as long as Sex the minor is employed at Signature the location or until the Name and address of minor's parents minor reaches the age of Name and address of employer 18.

9 If the minor's Industry of employer employment is Occupation of minor terminated, voluntarily Signature of issuing officer or otherwise, the Date and place of issuance employer must return the permit to the school superintendent's office within two days of the termination. Occupational The following OSHA Records: 5 years following end of Safety and OSHA Forms 300, 300A and 301 the calendar year Health Act Employee medical records, or analyses hereof, covered by those records. pertaining to employees exposed to toxic (OSHA). substances or harmful physical agents Exposure records must Records be kept for duration of employment, plus 30. years Payroll and Payroll (earnings) records, including but not limited to: 3 years from termination Other Time/day of workweek begins of employment or Compensation Hours worked each day and total hours per week completion of the Basis on which employee's wages are paid contract. Records/Fair Total compensation (straight-time, overtime, Labor earnings and deductions).

10 Standards Act All additions to or deductions from the (FLSA) Records employee's wages Date and amount of payments and period included in payments Timecards Personnel Records including: Permanent for active For terminated Records Job applications, resumes, and interview records employees employees, 4 years Job descriptions generally recommended Information related to hiring, promotion, Important Note: If demotion, transfer, lay-off, or termination enforcement action is Payroll records including rates of pay or other brought against an terms of compensation employer, records must Training records be kept until the final Employee evaluations disposition of action. The material presented above is for educational and informational purposes only. Such material is not intended, nor should it be taken as, legal advice. This chart is intended to reflect the requirements set forth in the relevant federal statutes and regulations; state law may require a longer Retention period. Copyright 2016.