Employee records are a key element of human resources management in every organisation. Proper archiving of employee records not only follows from legal obligations but also protects the interests of both the employer and the employees. Current labour law imposes detailed obligations on employers regarding keeping, storing and archiving documentation related to the employment relationship.
The importance of employee records goes far beyond the period of employment. These documents can be crucial in retirement and disability pension proceedings, as well as in legal disputes. Employers must be aware not only of their obligations related to keeping records day to day, but also of their long-term archiving obligations.
Basic obligations of the employer regarding records
Article 94 points 9a and 9b of the Labour Code (Kodeks pracy) clearly define the employer's basic obligations regarding employee records. The first of these obligations is to keep and store documentation on matters related to the employment relationship and employees' personal files. These records may be kept either on paper or electronically, and both forms are treated as equivalent (Article 94¹¹ of the Labour Code).
The second key obligation concerns the way employee records are stored. The employer must store documents in a way that ensures their confidentiality, integrity, completeness and availability. Storage conditions must not expose the documents to damage or destruction.
The retention period for employee records is at least 10 years from the end of the calendar year in which the employment relationship was terminated or expired. This obligation covers the period of employment and the period after it ends. Some regulations provide for longer retention periods for employee records
Employers must also take into account the specific nature of their business and the type of records they keep. Different types of documents may require different retention periods, which follows from separate legal provisions. It is particularly important to protect documents properly against access by unauthorised persons and against factors that could damage them.
Where records are kept electronically, employers must provide appropriate IT security systems. This includes regular backups, access control and monitoring the integrity of stored data. Electronic records must be stored in formats that ensure long-term readability and availability.
Special rules on retention periods
The Act of 10 January 2018 amending certain acts in connection with shortening the retention period for employee files and their electronisation introduced significant changes to the rules for archiving documents. These provisions contain detailed rules for different periods of employment.
For employment relationships established before 1 January 2019, the previous rules apply. This means that personal files and payroll records relating to employment that began before that date must, as a rule, be kept for 50 years from the day work with the given employer ended. This rule follows from the provisions of the Act on the national archival resource and archives as worded before 1 January 2019 (Article 7(2) of the Act of 10 January 2018); for those employed in 1999–2018 this period can be shortened, as described below.
Employee records relating to employment relationships established after 31 December 1998 but before 1 January 2019 may be kept for a shortened period of 10 years. The condition for shortening the period is filing the ZUS RIA information report under the Social Insurance System Act with ZUS (Social Insurance Institution) (Article 7(3) of the Act of 10 January 2018). The 10-year period runs from the end of the calendar year in which the report was filed
Employers must pay particular attention to the dates on which individual employment relationships in their organisation were established. Different retention periods for different groups of employees can significantly complicate archiving processes. Precise records of employment dates and of the required retention deadlines are essential.
If an employment relationship with the same employee is established again within the 10-year period, the employer continues the existing employee records. The retention period is then counted from the end of the calendar year in which the latest-ending employment relationship was terminated or expired.
Scope and structure of employee records
The Regulation of the Minister of Family, Labour and Social Policy of 10 December 2018 sets out the scope of employee records in detail. These records consist of personal files and other documentation on matters related to the employment relationship. Each of these elements has a defined structure and content.
An employee's personal file is divided into five parts marked with the letters A, B, C, D and E (§ 3 of the regulation, consolidated text Journal of Laws (Dz.U.) 2026, item 474). Each part contains specific categories of documents related to different stages of the employment relationship. This division makes the records easier to organise and keeps archiving processes transparent.
Part A of the personal file covers documents related to recruitment and medical examinations. It contains statements or documents concerning personal data collected in connection with applying for employment. This part also holds referrals for medical examinations and medical certificates relating to pre-employment, periodic and follow-up examinations.
Part B of the personal file contains the most important documents concerning the establishment of the employment relationship and the employee's entire course of employment. It includes employment contracts, annexes, documents concerning changes in the terms of employment and other documents related to the employee's career path. This part of the file is particularly important for documenting the employment history
Part C concerns documents related to the end of the employment relationship. It contains statements or documents related to the termination or expiry of the employment relationship. These documents are particularly important in disputes about the circumstances in which employment ended.
Part D covers documents related to the employee's disciplinary liability. It contains copies of notices of a penalty and other documents related to the employee's disciplinary liability or liability set out in separate provisions which provide for a penalty to be expunged after a certain time. Since 2023 the file has also had part E – documents related to checking the employee's sobriety or testing for substances that act similarly to alcohol.
Other documentation on matters related to the employment relationship
In addition to personal files, the employer keeps separate documentation on matters related to the employment relationship for each employee. This category covers a wide range of materials concerning the day-to-day functioning of the employment relationship.
Working time records are a key element of this category. They include the working time register (the rules no longer require an attendance list), employee requests concerning working time, documents concerning overtime and other materials used to monitor and settle employees' working time. Keeping these records properly is particularly important in the event of an inspection by the National Labour Inspectorate (PIP).
- Preparing a system for archiving employee records
- Sorting documents by category and retention period
- Marking documents with the dates on which retention ends
- Protecting documents against access by unauthorised persons
- Creating backups of electronic records
- Developing procedures for access to archived documents
- Regular reviews and updates of the archiving system
Documentation concerning annual leave includes leave requests, leave schedules, documents concerning postponing or interrupting leave and other materials related to exercising the right to rest. Employers must take particular care that this documentation is complete, as compliance with leave entitlements may be inspected.
Records of remuneration paid for work and documents concerning other work-related benefits are the basis for verifying that settlements with employees are correct. These documents are crucial in disputes about the amount of remuneration and other employee benefits. They must be stored with particular care
Documents concerning individual working time schedules and the use of specific working time systems require particular attention because of the growing importance of flexible forms of employment. Employers increasingly use various working time systems, which requires precise documentation.
The purpose and importance of archiving employee records
The obligation to archive employee records goes far beyond formally meeting legal requirements. Properly maintained archives protect the interests of all parties to the employment relationship and make it possible to exercise various employee rights.
Documents collected by the employer are crucial evidence in cases concerning an employee's claims arising from the employment relationship. In disputes about the amount of remuneration, working conditions, the circumstances in which a contract was terminated or other aspects of the employment relationship, properly kept records may decide the outcome of the proceedings. We can keep contracts, payroll and personnel files for you as part of our payroll outsourcing.
Records are particularly important when determining retirement and disability pension entitlements. Employees applying for retirement or disability pensions must document their employment history, the amount of their remuneration and other circumstances affecting the amount of the benefits. Employers are obliged to cooperate in this respect.
The Act on retirement and disability pensions from the Social Insurance Fund imposes detailed obligations on employers to cooperate with employees in gathering the documentation needed to grant benefits. This includes issuing certificates, preparing retirement pension applications and informing the family, after an employee's death, of the conditions for obtaining a survivor's pension
Employee records are also important in inspections carried out by various authorities. The National Labour Inspectorate regularly checks whether employee records are kept correctly, particularly with regard to working time and remuneration. ZUS verifies the correctness of contribution settlements on the basis of employee records.
| Type of document | Retention period | Legal basis | Special requirements |
|---|---|---|---|
| Personal files (employment from 2019) | 10 years | Article 94 point 9b of the Labour Code | Division into parts A-E |
| Personal files (employment before 2019) | 50 years | Archives Act | Shortened to 10 years after ZUS RIA (1999–2018) |
| Working time documents | 10 years | Article 94 point 9b of the Labour Code | Particular PIP scrutiny |
| Payroll documents (registered from 2019 or after ZUS RIA) | 10 years | Article 94 point 9b of the Labour Code, Article 125a of the Social Insurance Fund pensions Act | Basis for ZUS settlements |
Legal consequences of improper archiving
Failure to comply with the obligations related to archiving employee records may have serious legal consequences for employers. The Labour Code provides for specific penalties for breaching the rules on employee records.
Under Article 281 § 1 points 6, 6a and 7 of the Labour Code, an employer (or a person acting on its behalf) who does not keep employee records, does not store them for the period required by law or leaves the records in conditions that expose them to damage or destruction is liable to a fine of PLN 2,000 to PLN 60,000 (since 8 July 2026; previously PLN 1,000 to PLN 30,000).
The burden of proof in employment disputes is particularly important. In the case law of the Supreme Court it is accepted that if an employer fails to keep the required records (especially working time records), it bears the adverse consequences in terms of the burden of proof when an employee brings claims arising from the employment relationship (Article 6 of the Civil Code in conjunction with Article 300 of the Labour Code).
An employer that does not keep working time records, payrolls or other documentation recording an employee's working time and remuneration must expect that it will have to prove the employee's absence, its extent and the amount of remuneration paid. A lack of proper records makes defence in employment disputes much harder
Improper performance of archiving obligations may also make the employer liable for damage caused to the employee. The basis for such liability is Article 471 of the Civil Code in conjunction with Article 300 of the Labour Code. An employee may seek compensation for damage resulting from records being kept incorrectly.
A manufacturing company employing 200 people was inspected by the National Labour Inspectorate. The inspection showed that the employer had not kept proper working time records for employees working under different working time systems. As a result, the person responsible for employee matters in the company was fined PLN 25,000, and the company also had to pay employees arrears for incorrectly settled overtime.
Practical aspects of archiving documents
Effective archiving of employee records requires developing and implementing a comprehensive organisational system. Employers must take into account the specific nature of their business, the number of employees and the technical and organisational resources available.
The first step in organising archiving is to take stock of existing records and determine the retention periods for individual categories of documents. Employers must analyse the employment dates of all employees and determine which documents are subject to a 10-year and which to a 50-year retention period.
Organising a physical or electronic archiving system requires providing appropriate storage conditions. Paper documents must be stored in rooms protected against damp, high temperature, access by unauthorised persons and other factors that could damage them.
Archiving documents in electronic form requires appropriate IT security systems. This includes data encryption, access control, regular backups and monitoring the integrity of stored information. Electronic systems must ensure long-term readability of documents
Employers should develop procedures for access to archived documents and specify who is authorised to view them. It is particularly important to be able to find documents quickly in the event of an inspection by state authorities or employee requests.
Regular reviews of archived documents make it possible to identify materials whose retention period has already expired. Employers must develop procedures for securely destroying documents once the required retention period has passed, particularly documents containing personal data.
Archiving in the context of legal proceedings
Archiving documents is particularly important in the context of pending or potential legal proceedings. The Labour Code provides for an extension of the retention period for employee records in certain procedural situations.
If the stored employee records may constitute or constitute evidence in proceedings and the employer is a party to those proceedings, the records must be kept until the proceedings are finally concluded. However, this period may not be shorter than the standard retention period set out in the Labour Code.
If the employer has learned that an action has been brought or proceedings initiated, the retention period for employee records is extended by 12 months, after which the employer notifies the former employee that the records may be collected within 30 days (Article 94⁴ point 2 of the Labour Code). This rule is intended to ensure that documents remain available throughout the proceedings and to provide extra time for any appeals.
Employers must monitor all legal proceedings to which they may be a party and the documents that may have evidential value in them. Destroying documents prematurely may lead to adverse procedural consequences and additional legal sanctions. Particular attention should be paid to proceedings before labour courts
Employee records may be relevant not only in disputes directly concerning the employment relationship, but also in proceedings before public administration bodies, fiscal criminal proceedings or inspections by supervisory authorities. Employers should keep a register of all proceedings and of the documents that may be relevant to them.
- Documents concerning working time and remuneration are crucial in disputes over employee claims
- Personal files are essential for determining retirement and disability pension entitlements
- Leave records may be inspected by the National Labour Inspectorate
- Documents concerning disciplinary liability matter in disciplinary proceedings
- Medical records are important in cases concerning accidents at work
- Documents concerning health and safety training may matter in compensation proceedings
Cooperation with external authorities
Employers must be prepared to cooperate with various external authorities in making archived employee records available. Inspection authorities, courts and insurance institutions have the right to request specific documents.
The National Labour Inspectorate carries out inspections of compliance with labour law, including whether employee records are kept correctly. Labour inspectors have the right to request all documents related to the employment relationship, including archived documents. Employers must ensure quick access to the required materials.
ZUS checks the correctness of contribution settlements and benefit payments. As part of these inspections, ZUS may request payroll records, working time documents and other materials affecting the contribution base.
Labour courts may request employee records in court proceedings. Employers must be prepared to find and provide the required documents quickly. Delays in providing documents may be treated as obstructing the proceedings and lead to additional sanctions
Tax authorities may also request employee records during tax audits. Documents concerning remuneration, additional benefits and other tax-deductible costs related to employing staff are particularly important.
