48 CFR § 4.705-2 - 4.705-2 Pay administration records.
---
identifier: "/us/cfr/t48/s4.705-2"
source: "ecfr"
legal_status: "authoritative_unofficial"
title: "48 CFR § 4.705-2 - 4.705-2 Pay administration records."
title_number: 48
title_name: "Federal Acquisition Regulations System"
section_number: "4.705-2"
section_name: "4.705-2 Pay administration records."
chapter_number: 1
chapter_name: "FEDERAL ACQUISITION REGULATION"
subchapter_number: "A"
subchapter_name: "GENERAL"
part_number: "4"
part_name: "ADMINISTRATIVE AND INFORMATION MATTERS"
positive_law: false
currency: "2026-03-24"
last_updated: "2026-03-24"
format_version: "1.1.0"
generator: "[email protected]"
authority: "41 U.S.C. 1121(b); 40 U.S.C. 121(c); 10 U.S.C. chapter 4 and 10 U.S.C. chapter 137 legacy provisions (see 10 U.S.C. 3016); and 51 U.S.C. 20113."
regulatory_source: "48 FR 42113, Sept. 19, 1983, unless otherwise noted."
cfr_part: "4"
---
# 4.705-2 4.705-2 Pay administration records.
(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.
[48 FR 42113, Sept. 19, 1983, as amended at 65 FR 36022, June 6, 2000; 67 FR 70517, Nov. 22, 2002]