Federal + West Virginia Edition | Journey Payroll & HR | 2025 Edition Best-Practice Recommendation: Journey Payroll & HR advises all employers to maintain payroll, personnel, and tax records for at least seven (7) years. This policy exceeds both federal and West Virginia minimums and ensures full compliance, audit readiness, and legal protection.

Table of Contents

1. Introduction 2. Why Employers Must Keep Records 3. Federal Record-Keeping & Retention Requirements 4. West Virginia Employment Record Retention Laws 5. How to Manage & Store Records 6. Compliance Checklist & Action Plan 7. Appendix: Legal Resources & Glossary

1) Introduction

West Virginia requires employers to maintain detailed records of hours worked and wages paid, as outlined in the West Virginia Minimum Wage and Maximum Hours Standards (W. Va. Code § 21-5C-5) and Wage Payment and Collection Act (W. Va. Code § 21-5-9). WorkForce West Virginia enforces unemployment recordkeeping under § 21A-10-11. This guide merges these state obligations with federal standards under the FLSA, IRS, OSHA, and EEOC, following Journey Payroll & HR’s 7-year best-practice retention policy.

2) Why Employers Must Keep Records

• Legal Compliance: Required under state and federal law. • Audit Preparedness: Records may be requested by the Division of Labor or IRS. • Transparency: Ensures accurate wage and tax reporting. • Risk Management: Provides evidence during disputes or audits. • Best Practice: A 7-year retention period simplifies compliance and risk mitigation.

3) Federal Record-Keeping & Retention Requirements

Record Type | Minimum Federal Retention | Governing Authority Payroll / Wage / Time Records | 3 years (payroll) + 2 years (supporting data) | DOL – FLSA Personnel / Hiring / Employment | 1 year; longer if a charge filed | EEOC Form I-9 Employment Eligibility | 3 years after hire or 1 year after termination | eCFR – 8 CFR 274a.2 OSHA Injury/Illness Logs | 5 years | OSHA – 29 CFR 1904.33 Exposure / Medical Records | Employment + 30 years | OSHA – 29 CFR 1910.1020 IRS / Payroll Tax Records | 4 years | IRS – Employment Tax Records Federal law sets the minimum standard; West Virginia complements these with additional wage and unemployment requirements.

4) West Virginia Employment Record Retention Laws

4.1 Key Statutes: • Minimum Wage and Maximum Hours Standards (§ 21-5C-5): Keep payroll and time records for 2 years. • Wage Payment and Collection Act (§ 21-5-9): Maintain pay statements for 2 years. • Unemployment Compensation (§ 21A-10-11): Retain records for 5 years. • OSHA: Follow federal retention rules. • Electronic Records (§ 39A-1-12): Records may be kept electronically if accurate and retrievable. 4.2 Retention Table: Record Type | WV Requirement | Federal Baseline | Apply Longer Payroll / Wage / Time Records | 2 years | 3 years | Federal Wage Statements / Deductions | 2 years | 3 years | Federal Unemployment / Tax Records | 5 years | 4 years | West Virginia Personnel / Hiring / EEO | 1 year | 1 year | Same Safety / Injury Logs (OSHA) | 5 years | 5 years | Same Exposure / Medical Records | Employment + 30 years | Same | Same Electronic Records | Permitted (§ 39A-1-12) | Permitted | Equal 4.3 Employer Notes: Maintain payroll and wage records for 2 years, unemployment records for 5 years, and OSHA records as federally required. Journey Payroll & HR Best-Practice: Retain all employment, payroll, and tax records for 7 years; OSHA exposure/medical for 30 years.

5) How to Manage & Store Records

• Electronic records are valid under § 39A-1-12. • Use secure, encrypted, and backed-up systems. • Organize data by employee and record type for audits. • Employers remain responsible for compliance even when outsourcing. • Paper: Shred or incinerate; Digital: Securely delete or overwrite. • Keep a Destruction Log and suspend disposal during audits or claims.

6) Compliance Checklist & Action Plan

Checklist: ✓ Maintain payroll/wage records for 2 years. ✓ Retain unemployment/tax records for 5 years. ✓ Adopt a 7-year retention policy. ✓ Ensure digital systems comply with § 39A-1-12. ✓ Train HR/payroll teams. ✓ Conduct annual audits. Action Plan: Weeks 1–2: Audit existing systems. Week 3: Update retention and disposal policies. Week 4: Implement secure digital systems. Month 2: Conduct staff training. Ongoing: Annual compliance review with Journey Payroll & HR.

7) Appendix: Legal Resources & Glossary

West Virginia Resources: • W. Va. Code § 21-5C-5 – Minimum Wage and Maximum Hours Standards • W. Va. Code § 21-5-9 – Wage Payment and Collection Act • W. Va. Code § 21A-10-11 – Unemployment Records • W. Va. Code § 39A-1-12 – Electronic Records Validity • West Virginia Division of Labor • WorkForce West Virginia – Employer Services Federal Resources: • U.S. DOL – FLSA Recordkeeping • EEOC – Recordkeeping • OSHA – Recordkeeping • IRS – Employment Tax Glossary: Retention Period – Minimum required recordkeeping time. Audit-Ready – Properly organized for inspection. Electronic Record – Valid under § 39A-1-12. Final Disposition – After audits or litigation conclude. Disclaimer: This guide is for informational purposes only and not legal advice. Employers should consult legal counsel for industry-specific requirements.