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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.
In the case of employment records, the IRS guidelines say to keep the records for a minimum of  four years after you pay the tax or the tax is due, whichever of the two dates is later. Small business expert Rieva Lesonsky suggests you keep employment records for a minimum of two years and for up to seven years. She says that most states have a two-year statute of limitations on lawsuit filings by former employees, so you want to make sure you have documents at hand if this occurs.