Document Scanning, Management, & Storage in Johnstown, PA

General Pennsylvania Retention Schedule

• Benefit, Pension & Profit Sharing Plan Documents
• Bills of Sale
• Bookkeeping/Financial Records
  • Audit Reports
  • Canceled Checks (major purchases/payments)
  • Chart of Accounts
  • Financial Statements (year end)
  • Fixed Assets & Depreciation Records
• Business Licenses & Permits
• Business Organizational Documents
  • Corporate Articles & Bylaws
  • Corporate Minutes, Resolutions & Consents (Directors & Shareholders)
  • Corporate Stocks & Shareholder Records
  • Corporation Bureau Filings
    • LLP Registration
    • LLC Certificate of Organization
  • Fictitious Name Registration
  • Partnership Agreements
  • Operating Agreements
• Contracts & Leases (current)
• Correspondence – Significant (e.g. Legal, Tax)
• Insurance Records & Policies (current/ in force)
• Loan Documents (current)
• Patent & Copyright Filings
• Personnel Files (active employees)
• Real Estate & Building Records
  • Appraisals
  • Blueprints Plans
  • Building/Zoning/Occupancy Permits
  • Deeds
  • Mortgages
• Tax Records & Information
  • EIN/TIN Applications
  • Income Tax Return & Schedules
  • Informational Returns & IRS Filings
  • Subchapter "S" Elections Forms
  • Tax Examination Reports
  • W-2 Forms
• Trademark & Service Mark Registrations

• Accounting Journals
• Accounts Payable & Receivable Ledgers
• Bank Statements
• Canceled Checks (general purchases/payments)
• Charitable Donation Information
• Contracts & Leases (canceled/terminated)
• Customer & Vendor Records
  • Invoices
  • Purchase Orders & Vouchers
• Detailed General Ledger
• Electronic Payment Records
• Employment Tax Returns
• Employee Records
  • Expense Report
  • Personnel Files (terminated employees)
  • Safety Records
  • Time Records & Payroll Summaries
  • Wage Garnishment Reports
  • Workers’ Compensation Reports
• Expense Documentation (e.g. Travel/Entertainment)
• Insurance Records & Policies (expired/settled claims)
• Inventory Records
• Loan Documents (canceled/paid off)
• Sales & Use Tax Returns
• Sales/Revenue Records

• Employment Applications
• Correspondence – General
• Internal Audit Reports
• Petty Cash Records

• Bank Reconciliations
• Business Notes & Memoranda
• Deposit Slips
• Shipping/Receiving Reports
• Material Purchase Records

Pennsylvania Electronic Records Retention

Retention Electronic records are subject to the same retention requirements as paper records and are governed by records retention schedules developed by the Records Management Unit in cooperation with individual City departments. (For more on Records Retention Schedules see Procedural Guide to Records Management in the City of Philadelphia). An important consideration is the relationship of electronic records to the paper documents produced from them and the need to coordinate retention for both paper and electronic versions.

See the full Philadelphia electronic records management manual.

Employment Records Retention

Child Labor Covered employers

All employers with employees under the age of 18 are subject to the recordkeeping requirements.

Required: Employers must keep work permits for each minor employee and keep a record of the issuing school district, the minor's birth date, the date the permit was issued, the permit number, and the minor's occupation (PA Stat. Tit. 43 Sec. 68, Sec. 58.1).

Equal Pay Covered employers

All employers are subject to the recordkeeping requirements.

Required: Employers must make and keep records of employee wages and wage rates, job classifications, and other terms and conditions of employment (PA Stat. Tit. 43 Sec. 336.6).

To be retained: Employers must retain these records for 1 year unless an action is pending in which the records are relevant (PA Admin. Code Tit. 34 Sec. 9.62).

Health and Safety Covered employers

All employers are subject to the recordkeeping requirements.

Required: Employers must have a safety data sheet (SDS) readily available in the workplace for each hazardous substance to which employees may be exposed. Employees have a right to access their own exposure and medical records.

To be retained: Employees' exposure records must be retained for 30 years. Homeworkers Covered employers. All employers are subject to the recordkeeping requirements. Required: Employers must keep records of all homeworkers, including the place where they work, articles or materials furnished by the employer, goods manufactured by homeworkers, the net cash wages received, and the Social Security number and certificate number of each homeworker.

Apprenticeship Covered employers

All employers that sponsor apprenticeship programs are subject to the recordkeeping requirements.

Required: Sponsors of apprenticeship programs must keep records of each applicant's qualifications, the basis for selection or rejection of each applicant, interview notes, information regarding the applicant's race and gender, the original application for the apprenticeship program, and all information related to the operation of the apprenticeship program. In addition, employers must maintain a copy of the Affirmative Action Plan at the worksite.

To be retained: Records must be retained for a minimum of 5 years.

Public Contracts Covered employers

All contractors or subcontractors working on a public works project are subject to the recordkeeping requirements.

Required: Employers must keep records of each employee's name, craft, and hourly rate of pay.

To be retained: Records must be retained for a minimum of 2 years.

Unemployment Compensation Covered employers

All employers are subject to the recordkeeping requirements.

Required: Employers must keep records of each employee's name and Social Security number, wage rate, total remuneration for each pay period, location of employment, full-time scheduled hours, daily attendance records, and the date and reason for separation, if applicable.

To be retained: Records must be retained for a minimum of 4 years, except that daily attendance records need not be retained for more than 2 years.

Wage and Hour Covered employers

All employers are subject to the recordkeeping requirements.

Required: Employers must keep records of each employee's name, address, ZIP code, hourly rate of pay, occupation, starting and ending work times, daily and weekly hours worked, daily straight-time and overtime wages, total overtime compensation, additions to or deductions from wages, total wages paid, and the dates of each pay period. Employers must also keep special records for tipped employees, students, and learners.

To be retained: Records must be retained for a minimum of 3 years.

Workers' Compensation Covered employers

All employers are subject to the recordkeeping requirements.

Required: Employers must report all deaths within 48 hours and all injuries resulting in disability of 1 day or more within 7 days. Employers are also required to keep a record of all injuries. The record must contain a description of each accident and injury and the number of days lost as a result.

Records Maintenance and Use

All records, regardless of format, must be identified and maintained in accordance with general and agency-specific records retention and disposition schedules.

Inactive Records Storage

Inactive records must be stored so records are readily retrievable, in facilities that provide a suitable environment to protect them from damage, deterioration, or loss.