20 CFR · Employees' Benefits
§ 345.125 — Records.
20 CFR § 345.125
TitleTitle 20: Employees' BenefitsPartPart 345: Employers' Contributions and Contribution Reports
SourceeCFR (current through Apr 3, 2026)
This text of 20 C.F.R. § 345.125 (Records.) is published on Counsel Stack Legal Research, covering United States primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
20 C.F.R. § 345.125 (2026).
Text
§ 345.125 Records.
Every employer subject to the payment of contributions for any calendar quarter shall, with respect to each such quarter, keep such permanent records as are necessary to establish the total amount of compensation payable to its employees, for a period of at least five calendar years after the date the contribution report to which the compensation relates was required to be filed, or the date the contribution is paid, whichever is later. The record should be in such form as to contain the information required to be shown on the quarterly contribution report. All records required by the regulations in this part shall be kept at a safe and convenient location accessible to inspection by the Board or any of its officers or employees, or by the Inspector General of the Railro
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Nearby Sections
11
§ 345.121
Jeopardy assessment.§ 345.122
Interest.§ 345.125
Records.§ 345.126
Liens.§ 345.201
Individual employer record defined.§ 345.202
Consolidated employer records.§ 345.203
Merger or combination of employers.§ 345.204
Sale or transfer of assets.Cite This Page — Counsel Stack
Bluebook (online)
20 C.F.R. § 345.125, Counsel Stack Legal Research, https://law.counselstack.com/cfr/20/345/345.125.