Federal HR records retention periods
Federal retention requirements vary by record type. Common minimums include one year for personnel records, three years for payroll, four years for employment-tax records, and six years for certain benefit-plan records. Some safety, medical, and benefit records require retention for decades. Form I-9 has its own calculation: three years after hire or one year after employment ends, whichever is later. Your retention schedule should account for record type, state requirements, and records connected to claims or investigations.
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Use these federal requirements to establish retention periods for personnel, payroll, tax, benefits, and safety records. State requirements and obligations to preserve records for claims or investigations may call for longer retention.
At a glance
Form I-9 has two retention dates: three years after hire and one year after employment ends. The later date determines how long the form must be kept. When several requirements apply to a record, use the longest required retention period. Common federal minimums include one year for personnel records, three years for payroll, four years for employment tax, and six years for certain benefit-plan records. Some OSHA records require 30 years or longer.
- 1 to 6 years
- Common federal retention periods for personnel, payroll, employment-tax, and certain benefit-plan records.
- Form I-9: hire plus 3 years or termination plus 1 year
- Keep the form until the later date.
Build your records retention schedule
Set a retention period for each type of record. A job application generally requires one year, payroll records three years, employment-tax records four years, and certain records supporting benefit-plan filings six years.
Consider four factors when setting retention periods:
- Federal requirements. Identify the applicable FLSA, IRS, EEOC, or ERISA retention period.
- State requirements. Check for longer retention periods under state law.
- Claims and investigations. Keep records related to an active or reasonably anticipated claim, charge, investigation, or audit until the obligation to preserve them ends.
- Business needs. Signed agreements, benefit elections, and other important records may remain useful beyond the required retention period.
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Federal retention periods by record type
The periods below are federal minimums. State, industry, and preservation requirements may require longer retention.
- Form I-9 3 years after hire or 1 year after employment ends, whichever is later
- Calculate both dates and retain Form I-9 through the later date. For employment lasting less than two years, the hire-date calculation produces the later date.
- Payroll records 3 years
- Keep records showing employee names, addresses, pay rates, hours worked, wages paid, additions and deductions, and applicable collective bargaining agreements and certificates. The ADEA also establishes a three-year retention requirement for covered payroll records.
- Wage-computation records 2 years
- Keep supporting payroll documents, including time cards, work schedules, wage-rate tables, and records of additions to or deductions from wages. Count the two years from the last entry.
- Employment-tax records 4 years
- Keep Forms 941 or 944, W-2 and W-4 copies, tax deposit records, tip records, and related employment-tax documents. Keep these records for at least four years after the tax becomes due or is paid, whichever is later.
- Personnel and hiring records 1 year
- Keep applications, resumes, interview notes, promotion and transfer records, and termination documents for one year from the date the record was made or the personnel action occurred, whichever is later. For involuntary terminations, keep the employee's personnel records for one year from the termination date. EEOC recordkeeping requirements also apply to certain records relating to the ADA, GINA, and pregnancy-related accommodations.
- FMLA leave records 3 years
- Keep leave dates and hours, employee and employer notices, medical certifications maintained confidentially, and records of disputes over leave designation. Employers can choose the record format while meeting the applicable recordkeeping requirements.
- OSHA injury logs 5 years
- Keep the OSHA 300 Log, 300A annual summary, privacy case list when applicable, and 301 incident reports for five years after the calendar year they cover. Update the 300 Log when required during the retention period. Check OSHA logging requirements for your industry and employer size, along with the separate rules for reporting severe injuries.
- Benefit-plan records 6 years
- Keep records supporting benefit-plan filings such as Form 5500, including applicable plan documents, financial reports, nondiscrimination testing, and required participant notices. Count six years from the filing date.
Some exposure, medical, and benefit records require retention for decades.
- OSHA exposure and medical records 30 years or longer
- Certain employee exposure records involving toxic substances or harmful physical agents require 30 years of retention. Covered employee medical records generally require retention for the duration of employment plus 30 years.
- Benefit-determination records For as long as needed to determine benefits
- ERISA requires records sufficient to determine the benefits owed to employees. Keep these records for as long as they may be needed to determine benefit entitlements. Some records may remain necessary for decades.
Form I-9 retention date examples
These examples show how to calculate the Form I-9 retention date.
| Employee A: approximately six years of service. Hired 1 March 2019. Employment ended 30 June 2025. | |
|---|---|
| Three years after the hire date | 1 March 2022 |
| One year after employment ends | 30 June 2026 |
| Required retention date | 30 June 2026 |
For Employee A, the later date is 30 June 2026, one year after employment ends.
| Employee B: approximately two months of service. Hired 1 February 2024. Employment ended 1 April 2024. | |
|---|---|
| Three years after the hire date | 1 February 2027 |
| One year after employment ends | 1 April 2025 |
| Required retention date | 1 February 2027 |
For Employee B, the later date is 1 February 2027, three years after hire.
For exactly two years of employment, both calculations produce the same date. The hire-date calculation controls for shorter employment periods, and the termination-date calculation controls for longer periods. Keep Form I-9 throughout employment, then calculate the retention date when employment ends.
Put your retention schedule into practice
- Compare federal and state requirements, then use the longest required period for each record type.
- Calculate both Form I-9 dates and record the later one in your schedule.
- Preserve records related to open claims, investigations, audits, or other matters requiring preservation until the obligation ends.
- Organize personnel, payroll, tax, benefits, safety, and immigration records into separate categories with their own retention periods.
Research and sources
7 primary sources. Last source check: 2 June 2026.
- USCIS, Handbook for Employers M-274. Explains how to calculate the Form I-9 retention date using three years after hire or one year after employment ends, whichever is later, under 8 CFR 274a.2. uscis.gov, Retaining Form I-9. .
- U.S. Department of Labor, Wage and Hour Division, Fact Sheet 21. Explains the FLSA three-year payroll and two-year wage-computation retention requirements under 29 CFR Part 516. dol.gov, FLSA recordkeeping. .
- IRS, Employment Tax Recordkeeping. Explains the four-year employment-tax retention requirement under 26 CFR 31.6001-1. irs.gov, Employment Tax Recordkeeping. .
- EEOC, Recordkeeping Requirements. Explains personnel and employment record retention under Title VII, the ADA, GINA, and the PWFA at 29 CFR 1602, along with ADEA payroll requirements and records connected to charges. eeoc.gov, Recordkeeping Requirements. .
- 29 CFR 825.500. Explains which FMLA records employers must keep for three years. ecfr.gov, 29 CFR 825.500. .
- OSHA recordkeeping standards. Explains five-year injury and illness record retention under 29 CFR 1904.33 and longer employee exposure and medical record retention under 29 CFR 1910.1020. osha.gov, 1904.33 and 1910.1020. .
- ERISA Sections 107 and 209, 29 U.S.C. 1027 and 1059. Explains the six-year requirement for records supporting benefit-plan filings such as the Form 5500 and the separate obligation to retain records needed to determine employee benefits. govinfo.gov, 29 U.S.C. 1027. .
Common questions
When can I dispose of Form I-9 after employment ends?
Calculate three years after the hire date and one year after employment ends. Keep the form until the later date. For employees with less than two years of service, the hire-date calculation controls.
How long should I keep payroll records?
The FLSA generally requires three years for payroll records and two years for supporting wage-computation records. Employment-tax records, including W-4 and W-2 copies, generally require four years.
How long should I keep records after an employee leaves?
Personnel records for an involuntary termination generally require at least one year of retention from the termination date under Title VII and the ADA. Other records follow their own schedules. Form I-9, payroll, tax, and benefit records may require longer retention.
Should different HR records have different retention periods?
Yes. Organize your schedule by record type. Combined payroll and employment-tax records may need at least four years, while certain benefit-plan filing records require six years. Some employee exposure, medical, and benefit-determination records require substantially longer retention. Include state requirements and records subject to preservation obligations.
Tools for the next step
Organize retention periods, assign review dates, and keep track of required records.
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