The following regulation is hereby approved to govern the destruction of records, reports, transcripts, computer maintained records, or reproductions thereof, and other papers of the Division of Employment Security, as provided in the West Virginia Unemployment Compensation Law, section four, article ten, chapter twenty-one-a.
22.1. Claim folders and contents, including initial claims, initial claim determination and deputy's decisions, base period wage transcripts, low earnings reports, deputy's decisions, correspondence and other related documents, may be declared obsolete and destroyed at the expiration of three (3) years after the benefit year ending date of each claim: Provided, however, That no record of a claim shall be destroyed until all matters pertaining thereto have been fully and finally completed.22.2. Employer's quarterly wage reports may be destroyed five (5) years after the quarter to which they relate.22.3. Continued claims and pay order cards may be destroyed three (3) years after the end of the benefit year in which the continued claims were filed.22.4. Benefit payment checks may be destroyed at any time after the expiration of two (2) years and sixty (60) days after the date of each check.22.5. Employer reports and correspondence may be destroyed after five (5) years have elapsed from the end of the calendar year to which they relate: Provided, however, That all audit issues have been resolved.22.6. Carbon copies and other forms of duplicate copies, incidental records, reports, correspondence and other papers of minor or incidental importance, may be destroyed upon order from the Commissioner.22.7. Computer maintained records including magnetic tapes, disk files or input documents containing initial claims, initial claim determinations, low earnings, deputy's decisions, continued claims, payorders, benefit checks may be destroyed at the expiration of three (3) years after the end of the benefit year; Provided, that no record of claim is destroyed until all matters pertaining to the claim have been fully and finally completed.22.8. Computer maintained records including magnetic tapes, disk files or input documents containing employee wages (quarterly wage reports) may be purged and destroyed five (5) years after the quarter to which they relate.