Free Payroll Tool
See what your payroll provider really charges
Most providers hide per-run and add-on fees. Audit your real cost per employee in about 30 seconds, free.
Run the Payroll Fee Auditor →Blog · Payroll Management · Law Firm
Law Firms: Payroll Recordkeeping Requirements (2026)
Payroll recordkeeping for law firms starts at the federal baseline, three years for payroll records and two for the time records behind them, then adds what reaches this industry: OSHA 29 CFR 1904 Subpart B, Appendix A. BEG runs law firm payroll for $45 per employee per month inside the payroll software you already use, all-inclusive, live in 3 to 5 business days.
Records specific to law firms
Legal Services (NAICS 5411) is on OSHA's partially exempt industry list, so law firms do not have to keep OSHA 300 injury and illness logs unless OSHA or BLS asks in writing. They must still report any work-related fatality, in-patient hospitalization, amputation or loss of an eye.
The federal baseline every employer keeps
29 CFR 516 requires payroll records for three years and the records they were computed from, time cards, schedules and piece or commission records, for two years. Employment tax records stay four years after the return they support. Forms I-9 stay three years from hire or one year from separation, whichever is later. For law firms the practical rule is that the pay codes for billable hours tracking and partner draw vs. salary produce records of their own, and an audit reads those, not the summary.
The rules behind this page, with sources
General information, not legal advice. Every rule below was read on the agency page linked next to it.
- Legal Services (NAICS 5411) is on OSHA's partially exempt industry list, so law firms do not have to keep OSHA 300 injury and illness logs unless OSHA or BLS asks in writing. They must still report any work-related fatality, in-patient hospitalization, amputation or loss of an eye. [OSHA 29 CFR 1904 Subpart B, Appendix A]
Read the full guide to how to prepare for a payroll audit, and the rest of the law firm payroll library.
Managed Payroll, Handled.
BEG manages payroll at $45 per employee per month, all-inclusive. Get an instant cost comparison for your business.
Frequently Asked Questions
Law firm records: OSHA 29 CFR 1904 Subpart B, Appendix A
Legal Services (NAICS 5411) is on OSHA's partially exempt industry list, so law firms do not have to keep OSHA 300 injury and illness logs unless OSHA or BLS asks in writing. They must still report any work-related fatality, in-patient hospitalization, amputation or loss of an eye.
How long does a law firm keep payroll records?
Three years for payroll records and two for supporting time records under the FLSA, four years for employment tax records under the IRS rule, and longer where an industry rule cited above says so.
What does managed payroll cost for a law firm?
$45 per employee per month, all-inclusive, inside the payroll software you already use, with no monthly minimum. Billable hours tracking, partner draw vs. salary and attorney bonus structures are configured at setup, not billed as add-ons.
Related Resources
Anthony leads payroll solutions at Business Executive Group, a national managed payroll firm serving businesses across industries including Law Firms. BEG manages payroll at $45 PEPM, all-inclusive, with deep expertise in compliance, multi-state filing, and industry-specific payroll requirements. Get instant pricing at beghr.com.
Authoritative source: U.S. Department of Labor: Wage and Hour Division
From the blog