43 Pa. Stat. § 769
The department may cause to be made such summaries, compilations, photographs, duplications or reproductions of any records, reports, or transcripts thereof, as it may deem advisable for the effective and economical preservation of the information contained therein. Original documents so photographed, duplicated or reproduced may be destroyed. Such summaries, compilations, photographs, duplications or reproductions, duly authenticated, shall be admissible in any proceedings under this act if the original record or records would have been admissible therein.
The provisions of section five hundred twenty-four of the Administrative Code of one thousand nine hundred twenty-nine, as amended, to the contrary notwithstanding, the department may provide by regulation for the destruction, after reasonable periods, of any records, reports, transcripts, other papers in its custody, or reproductions thereof, the preservation of which is no longer necessary for the establishment of contribution liability or of benefit rights or for any other purpose necessary to the proper administration of this act, including any required audit thereof. Contribution reports of employers or the photographs thereof shall be retained for a period of at least two years from the date of filing.
43 P.S. § 769