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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.
How long do employers have to legally keep w2's on file? All payroll tax information must be kept for a minimum of 4 years, and if the W-2 was undeliverable then you are required to keep it on file for a minimum of 4 years, accordin â¦ g to the recordkeeping section of pub 15.Generally 4 years minimum and 7 years outside are good rules of thumb.he IRS requires employers to keep all records of employment taxes for at least four years after filing the 4th quarter for the year.