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Annual Payroll Tax Reporting


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

Related information

Viewing your W-2 in OneUSG Connect
Consenting to Receive Your Electronic W-2 Form
SOP_PAY_027 Calendar Year End Processes


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: