103 Kar 18:090. Payroll Records

Link to law: http://www.lrc.ky.gov/kar/103/018/090.htm
Published: 2015

      103 KAR 18:090.

Payroll records.

 

      RELATES TO: KRS

131.130, 141.050

      STATUTORY

AUTHORITY: KRS Chapter 13A

      NECESSITY,

FUNCTION, AND CONFORMITY: This administrative regulation provides guidelines

for the maintenance and retention of records relative to income tax withholding

by employers.

 

      Section 1.

Maintain Records. Every employer required to deduct and withhold the tax shall

keep employee withholding exemption certificates and records showing the number

of persons employed during the year whose wages are subject to withholding, the

periods of employment and the amounts and dates of payment to such persons. No

specific form for such records has been prescribed by the cabinet. Records

required by this administrative regulation shall be maintained for a period of

at least four (4) years after the date the withholding return is filed or date

tax withheld by the employer is paid, whichever is later. (IW-9; 1 Ky.R. 330;

eff. 2-5-75.)
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