While I am often asked how long a physician has to maintain their patients’ charts, I am rarely asked that question concerning payroll. A business, and that includes a medical office, must maintain payroll records nationally, for a minimum of 3 years, but states differ as to their individual length of time. While California requires 3 years (the same as the federal government), New York requires 6 years, longer than the federal requirement. Check your individual state requirement.


Larry Kobak, Esq.
Senior Counsel
Frier Levitt
101 Greenwich Street, Suite 8B
New York, NY 10006