Payroll record-keeping

Payroll record-keeping falls into two categories:

  • Records employers must keep to meet legislative requirements for retention of payroll records
  • Records schools must keep to support annual financial statements

The school's board of trustees, as the employer, is responsible for ensuring that records are kept. While payroll records and reports are available in the Education Payroll system, these do not meet legislative requirements, and schools must have their own record-keeping system.

Payroll records consist of both the inputs into and the outputs from each pay cycle. These are described below.

This information should be read together with information about managing school finances on the Ministry of Education website.

Records of payroll inputs

Payroll inputs are the instructions that are entered into EdPay each pay period, including leave, time sheets, salary and allowance changes, employee details changes, new appointments and terminations, etc.

Records of these payroll inputs consist of:

  • copies of all forms sent to Education Payroll
  • copies of bulk upload spreadsheets used to enter data
  • copies of email correspondence to/from Education Payroll

These records form part of the wage and time records that must be kept for a minimum of six years. See Legal requirements for payroll records.

Records of payroll outputs

Payroll outputs are the reports that are generated during each pay cycle. These reports are used to monitor activities during the pay cycle to ensure that the pay is correct.

It is recommended that you keep the reports for each pay cycle until at least after the annual financial audit is completed. After this, seek guidance from your auditor regarding their disposal. See Audit requirements for payroll records.

Record storage

The school must have a system for ensuring that the information held about its employees meets the required standard. 

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