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payroll records what to keep how long to keep them the department of labor dol wage and hour division specifies that payroll records need to be retained for three years payroll tax records such as  payroll spreadsheet for small business  how to calculate employee payroll chron com payroll is an important aspect of any business employees need to get paid in a timely manner and it is the employers responsibility to make sure the right steps are followed in the process Lovely Payroll Spreadsheet for Small Business Pictures