StubzPro answers
How Long to Keep Payroll Records
For household employers, the IRS says to keep employment tax records for at least 4 years after the due date of the return on which you report the taxes, or the date the taxes were paid, whichever is later (IRS Publication 926). The payday records should show wages and the employment tax amounts listed below.
Keep household employment tax records
The four-year period in IRS Publication 926 is measured from the due date of the return on which the taxes are reported, or the date the taxes were paid, whichever is later. Keep the records together so you can refer to the related tax return and payment information.
Your state may have its own period
Your state may require its own record period; check your state's labor department. State requirements can differ, so use the relevant state guidance for your situation.
What to record each payday
- Cash and noncash wages.
- Employee Social Security and Medicare withheld or paid.
- Federal income tax withheld.
- State employment taxes withheld.
Make each payday easier to trace
A pay stub can help organize pay-period earnings and deductions alongside the payment record. Keep records accurate and connected to the wages actually paid. The nanny tax calculator can help estimate federal household employment taxes; use a template to see how a payday record can be laid out.
A consistent record makes it easier to find the dates covered, the wages paid and the amounts withheld or paid on the employee's behalf. Keep the pay statement with the related payroll details so the entries can be checked against the actual payment and applicable tax records.
Use the source for details
This page summarizes household employment recordkeeping guidance and is not legal or tax advice. See IRS Publication 926 for the source material and check applicable state rules.
Related links
Sources
FAQ
How long should a household employer keep employment tax records?
At least 4 years after the due date of the return on which you report the taxes, or the date the taxes were paid, whichever is later, according to IRS Publication 926.
What should I record each payday?
Record cash and noncash wages, employee Social Security and Medicare withheld or paid, federal income tax withheld, and state employment taxes withheld.
How much does a pay stub cost on StubzPro?
$3.99 per stub. Preview free, no account needed.
Document wages you actually paid.
Preview your pay stub before you decide to buy.
For real wages only. Use StubzPro to record pay you actually paid. Never make a stub to show income that wasn't earned; doing so can be illegal. This page is general information, not legal or tax advice. Figures are for 2026 and can change.