Annual Payroll Tax Reporting
Employee-Tax-Withholding
View policy pdf:Annual Payroll Tax Reporting
Policy Statement
This policy follows the University System of Georgia (USG) Business Procedures Manual except where identified in the section labeled 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 Annual Payroll Tax Reporting.
UGA Procedures
Record Retention
This series provides a summary record of data reported on the annual Wage and Tax
Statements (W2) for the institutional employees. This series consists of print-outs
from the Controllers Division by year in social security number order, which include:
social security numbers; names; tax subject earnings; and other data required by law.
Record Copy: Payroll Department must maintain a copy of Form 941, Employer’s Quarterly Federal
Tax Return
Retention: 5 years
Citation or Reference: Board of Regents: Wage and Tax Statements (W-2 forms) 0472-04-047
Viewing your W-2 in OneUSG Connect
Consenting to Receive Your Electronic W-2 Form
SOP_PAY_027 Calendar Year End Processes
Responsibilities
Responsible University Senior Administrator: Vice President for Finance & Administration
Responsible University Administrator: Associate Vice President for Finance Division
Policy Owner: Payroll
Policy Contact: Debbie Kuppersmith
Phone Number: 706-542-6931
Date Issued: 01/01/2019
Last Reviewed/Updated: