SESK: Stuff Everyone Should Know · sesk.info/biz-employment-tax-records-four-years
How long must employment tax records generally be kept?
At least four years after the tax is due or paid, whichever is later.
- One month
- Two years from hiring
- At least four years ✔
Why: The four-year clock runs from the later of the tax due date or payment date. Other employment laws may require some records for different periods.
Huh, didn't know that: Employment-tax files can include wage, withholding, deposit, and return information.
Why did payroll keep a long memory? Four years was part of the job.
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References
Answer: At least four years. The four-year clock runs from the later of the tax due date or payment date. Other employment laws may require some records for different periods.
- IRS, How long should I keep records? www.irs.gov/businesses/small-businesses-self-employed/how-long-should-i-keep-records
Keep employment tax records for at least 4 years after the date that the tax becomes due or is paid, whichever is later.
Checked 2026-10-11.
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