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Document retention: The OSHA Log, the annual summary, and the OSHA Incident Report forms must be retained by employers for 5 years following the end of the calendar year that these records cover. The OSHA Log must be maintained on an âestablishment basisâ based on NAICS codes.
According to the IRS, hereâs how long you should keep those records: Permanently: 1  general ledgers and journals. 2  payroll records, including W-2s, 940s, 941s.3  year-end financial statements.4  tax returns and supporting documents. 5  articles of incorporation, bylaws, meeting minutes, etc. 6  retirement plan records.ost business owners donât know how long they should hold on to old records. According to the IRS, hereâs how long you should keep those records: Permanently: 1  general ledgers and journals. 2  payroll records, including W-2s, 940s, 941s. 3  year-end financial statements. 4  tax returns and supporting documents.