Quarterly Payroll Tax Reporting

Employee-Tax-Withholding

View policy pdf:Quarterly Payroll Tax Reporting Policy

Policy Statement 

This policy follows the University System of Georgia (USG) Business Procedures Manual except where identified in the section labelled UGA Procedures below. All employees should adhere to the full Business Procedures Manual in addition to the UGA Procedures.  

Refer to the USG Business Procedures Manual regarding Quarterly Payroll Tax Reporting 

UGA Procedures 

Record Retention 

This series documents amounts withheld by Payroll from employees' checks for taxing authorities. This series may include but is not limited to: the Statement for Claiming Benefits Provided by Section 911 of the Internal Revenue Code; Withholding Allowance Certificates (W-4s); Earned Income Credit Advance Payment Certificates (W-5s); Non-resident Alien Request for Exemption from Tax Withholding (IRS Form 8233); Alien Information Request Form; and Request for Exemption from State Income Tax Withholding. Individual forms may include employees' names, addresses, social security numbers, and tax identification numbers. Documents must be retained for five (5) years after superseded or employee ends employment.  

(Board of Regents: Tax Withholding Authorization Records 0472-04-037) 

Record Copy: Payroll Department must maintain a copy of Form 941, Employer’s Quarterly Federal Tax Return 

Retention: 4 years after authorization expires or is superseded  

Citation or Reference: Deduction Authorization Records 0472-04-008 

Related information 

SOP_PAY_025 Tax Balancing After Payroll, Month End, Quarter End  

Responsibilities

Date Issued: 01/01/2019

Last Reviewed/Updated: 04/12/2021