How long should employee records be kept?

Employee Record Retention Requirements in North Dakota

Maintaining proper employee records is essential for compliance and smooth business operations in North Dakota. As of 2026, businesses should follow these guidelines for how long to keep employee records.

Recommended Retention Periods for Employee Records

• Payroll Records: Keep payroll records, including timecards, wage rate tables, and wage computations, for at least 3 years. This supports compliance with wage and hour laws and payroll tax reporting.
• Tax Records: Retain all records related to employee income tax withholding, Social Security, and Medicare taxes for at least 4 years after the date the tax becomes due or is paid, whichever is later.
• Hiring and Hiring Documentation: Keep applications, resumes, and interview notes for at least 1 year to comply with federal Equal Employment Opportunity Commission (EEOC) guidelines and to support hiring decisions.
• Employee Personnel Files: Retain personnel files, including performance reviews, disciplinary actions, and promotion records, for at least 3 years after an employee leaves the company to support potential claims or audits.
• Medical and Leave Records: Maintain records related to medical leave, workers’ compensation, and disability accommodations for at least 3 years after termination, in line with Occupational Safety and Health Administration (OSHA) and Family and Medical Leave Act (FMLA) requirements.

Operational Tips for Recordkeeping

• Use secure digital storage: Automate recordkeeping with secure HR software to ensure easy retrieval and compliance.
• Regular audits: Schedule periodic reviews of employee records to ensure retention periods are met and outdated records are securely disposed of.
• Compliance integration: Coordinate retention policies with payroll, tax reporting, and hiring processes to reduce administrative overhead.
• Employee classification: Keep clear records distinguishing between employees and contractors, as retention requirements may differ.

Following these retention guidelines helps North Dakota businesses stay compliant with state and federal regulations while supporting efficient HR and payroll operations.