Frequently Asked Questions about GRS 2.4, Employee Compensation and Benefits Records
Updated: April 2024
1. Who holds the record copy of records described in items 010 through 050? The agency or the payroll service provider?
The agency should negotiate recordkeeping responsibilities and requirements with its payroll services provider.
2. The records in item 010 look like system inputs. Why are they not treated as Intermediary records (GRS 5.2, item 020)?
This item is only for recordkeeping copies of documents listed in the series description, regardless of format.
Records input into a system may be source or intermediary, therefore not recordkeeping copies, if:
- You receive a paper record and scan it into the payroll system to NARA standards. Use GRS 4.5, item 010, for the source record.
- You receive a paper record and enter information into the system by hand. Use GRS 5.2, item 020, for the intermediary record.
- You receive a record or information in electronic format. Use GRS 5.2, item 020, for the intermediary record, if there is a unique input file.
3. Who keeps time and attendance records (item 030) when an agency uses a payroll provider?
Agencies are responsible for keeping time and attendance records. These records are usually kept by agency timekeepers or in timekeeping systems. The payroll system provider receives only the total hours of time worked and leave taken.
4. Why don't items 100 and 101 cover Department of Labor (DOL) Office of Workers’ Compensation records?
Items 100 and 101 cover personnel injury compensation records in federal agencies. Many federal agencies send these records to the Office of Workers' Compensation at DOL. DOL keeps government-wide personnel injury compensation records as part of their mission. Agencies must schedule their mission-related records.