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If they are subpoena'd by the court - there will be no cost to anyone. If they are subpoena'd by the defense (in a criminal trial) or the plaintiff or respondant (in a civil trial), there will most likely be a charge ot the requesting party. Copying charges of 50 cents per page are not unusual, and there may be additional charges for administrative work in reconstructing, or retreiving, the records.

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Q: What is a reasonable fee an employer may charge for providing payroll records that are subpoenaed?
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