# 48 C.F.R. § 4.705-2 (2026): Pay administration records

> Federal · Regulations · In force

URL: https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_705_2

## Section

- **Citation:** 48 C.F.R. § 4.705-2 (2026)
- **Heading:** Pay administration records
- **Jurisdiction:** Federal
- **Kind:** Regulations
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Title 48 CFR: Federal Acquisition Regulations System / Chapter 1 / Part 4 / Subpart 4.7 / § 4.705-2: Pay administration records.

## Text

(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]

## Nearby sections

- [48 C.F.R. § 4.700 (2026) Scope of subpart.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_700.md)
- [48 C.F.R. § 4.701 (2026) Purpose.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_701.md)
- [48 C.F.R. § 4.702 (2026) Applicability.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_702.md)
- [48 C.F.R. § 4.703 (2026) Policy.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_703.md)
- [48 C.F.R. § 4.704 (2026) Calculation of retention periods.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_704.md)
- [48 C.F.R. § 4.705 (2026) Specific retention periods.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_705.md)
- [48 C.F.R. § 4.705-1 (2026) Financial and cost accounting records.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_705_1.md)
- [48 C.F.R. § 4.705-2 (2026) Pay administration records.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_705_2.md)
- [48 C.F.R. § 4.705-3 (2026) Acquisition and supply records.](https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_705_3.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/CFR_T48_P4_S4_705_2. Check the current official text before relying on it. Not legal advice.