Period of Employee Documentation Storage
3, 10 or 50 years – how long to keep documents in the e-File?
Act amending certain acts related to shortening the period of employee file retention and their electronization (Journal of Laws 2018, item 357), which came into force on January 1, 2019, introduced a number of important changes related to the storage of employee documentation.
It is worth knowing them because in practice they streamline the HR department’s operations and offer a chance to reduce costs. We answer the most frequently asked questions.
What is the new period for storing employee documentation?
10 years – this is the new period for storing employee documentation (previously it was 50 years).
Who does the new period apply to?
➢ Persons employed after January 1, 2019.
➢ Persons employed between January 1, 1999 and December 31, 2018 – if the employer decides to send informational reports to ZUS (OSW and then RIA).
WARNING! All rules regarding the retention period of documentation also apply to persons employed under a contract of mandate.
What must the employer do to switch to a 10-year retention period for employee documentation?
For employees employed from the beginning of 1999 to the end of 2018, the employer must:
- Submit to ZUS a declaration of intent to submit informational reports (ZUS OSW).
- In the chosen month, submit an informational report (ZUS RIA).
The employer has one year from the date of submitting the statement to submit the informational report.
Who is still bound by the 50-year retention period for employee documentation?
Employers of persons employed before January 1, 1999.
When exactly does the 10-year retention period for personnel files begin?
➢ For employees whose employment relationship ends or expires in a given calendar year – that day will be January 1 of the following year.
➢ In the case of the employer submitting informational reports, the 10-year retention period will be counted from the end of the calendar year in which the report was submitted.
What does the ZUS RIA informational report contain?
➢ Data on paid income necessary to determine the basis for calculating pension or disability pension due to incapacity for work.
➢ Additional data – in the case of certain professional groups entitled to retire before reaching the general retirement age, such as teachers or other employees employed in special roles or under special conditions.
Does the employer have to submit ZUS RIA informational reports for currently employed persons?
How much time does the employer have to submit the informational report?
➢ One year counted from the day of submitting the ZUS OSW declaration (for former employees).
➢ If the employee is still employed, the employer submits the informational report only after deregistering that employee from insurance (after termination of employment).
What if the employer submits a declaration but does not submit informational reports during the year?
➢ They will have to store the documents as long as they did before, that is 50 years.
➢ They risk a fine up to 5000 PLN (see the Social Insurance System Act).
Is submitting a declaration of intent to submit ZUS RIA reports mandatory?
No, it is voluntary. The employer can submit it at any time. The submission can be withdrawn until the first report is submitted.
When can a former employee collect their personal documentation from the employer?
After the storage period expires. The employee has one month to collect it from the employer; after this period, it will be destroyed.
When can the employer destroy the personal files of a former employee?
After the expiration of one month, during which the former employee can collect the documentation. The employer has 12 months to destroy the employee documentation.
What about the employee attendance list?
The storage period remains 3 years, regardless of the date the employment relationship began.
Attendance lists are collective documents, not individual ones kept separately for each employee. They are not part of personal files or documentation related to the employment relationship (according to the position of the Ministry of Family, Labour and Social Policy dated February 7, 2019).
What about the work time record card?
This matter is more complicated.
According to the position of the Ministry of Family, Labour and Social Policy from January 11, 2019, there are two storage periods:
➢ for those employed until the end of 2018 – 3 years,
➢ for those employed from the beginning of 2019 – 10 years, counting from the end of the year in which the employment of the given employee ends.
How long must employee schedules be stored?
3 years, that is, until the limitation period for employee claims expires.
Schedules are not listed among the documents that should be stored in documentation related to working time.
From our next article you will learn How to identify an employee in the SAP HR system?
Do you have additional questions? Send them to us by email: contact@haergi.com.
Digitalization · e-File · digitization · E-FOLDER