Employee records retention periods in Poland in 2026

Keeping and storing employee records properly is one of the basic obligations of every employer in Poland. The law regulates in detail not only how documents relating to the employment relationship are collected but also how long they are kept. Under current law, there is a clear dual system of retention periods for employee records, depending on the date the employment relationship began. Understanding these rules is key for every organisation that employs staff.

Employee records cover a wide range of documents, from personnel files to working time records and payroll documents. Each type of document is subject to specific storage rules, and breaching them can have serious legal and financial consequences. Employers need to be aware of their obligations and adapt their archiving systems to current legal requirements.

The employer's basic obligations regarding employee records

Under the Labour Code (Kodeks pracy), every employer must keep and store employee records in a way that ensures their security and availability. Article 94 point 9a of the Labour Code clearly states that the employer's basic obligations include keeping and storing, on paper or electronically, employees' personnel files and documents relating to the employment relationship.

The employer's key obligations include:

• Keeping a personnel file for each employee
• Storing documents relating to the employment relationship
• Ensuring secure storage conditions
• Protecting documents against unauthorised access
• Keeping the personal data contained in the records confidential
• Monitoring the condition of the records regularly
• Systematically destroying documents after the required periods

The law places particular responsibility on employers for protecting employee records. Article 94 point 9b of the Labour Code specifies that records must be stored in conditions that do not expose them to damage or destruction during the period of employment and for the relevant period after the employment relationship is terminated or expires. This rule underlines the importance of managing records properly throughout the life cycle of the employment relationship.

The consequences of breaching obligations relating to employee records are serious. Under Article 281 § 1 points 6–7 of the Labour Code, failing to keep employee records, failing to store them for the period set by law, and leaving records in conditions that expose them to damage or destruction are offences against employee rights. Since 8 July 2026, the fines for these offences range from PLN 2,000 to PLN 60,000.

Employers must also remember to adapt their archiving systems to data protection requirements. The GDPR (RODO) imposes additional obligations on processing personal data contained in employee records, which affects how these documents are stored and made available.

Structure of an employee's personnel file

The personnel file is a key element of employee records and must be kept separately for each employee. Under current regulations, the personnel file consists of five clearly separated parts, each with a specific function in documenting the employment relationship.

Division of the personnel file into parts:

1. Part A – documents relating to applying for employment and medical examinations
2. Part B – documents relating to the start and course of the employment relationship
3. Part C – documents relating to the termination of the employment relationship
4. Part D – documents relating to disciplinary liability
5. Part E – documents relating to sobriety checks

Part A of the personnel file contains statements or documents concerning personal data collected in connection with applying for employment. This part also contains referrals for medical examinations and medical certificates relating to pre-employment, periodic and follow-up examinations. This section documents the initial phase of the employment relationship and the ongoing health requirements related to the work.

Part C of the personnel file contains statements or documents relating to the termination or expiry of the employment relationship. Its most important elements are the statements related to terminating the employment contract and a copy of the employment certificate (świadectwo pracy) issued. This section documents the final phase of the employment relationship and is the basis for settlements after employment ends.

Part D of the personnel file is special because it contains copies of notices of penalties and other documents relating to the employee's disciplinary liability or liability under separate regulations. These documents matter for assessing the employee's conduct and may affect HR decisions. The law provides for penalties to be expunged after a certain period.

Each part of the personnel file must be kept systematically and in chronological order. Employers should protect personnel files against unauthorised access, taking into account the particularly sensitive nature of the personal data they contain. Keeping personnel files properly is not only a legal obligation but also a tool for effective human resources management.

Documents relating to the employment relationship

Apart from personnel files, the employer must keep, separately for each employee, documents relating to the employment relationship. This category covers a wide range of materials related to the day-to-day functioning of the employment relationship, which are crucial for correctly settling working time, pay and other employee benefits.

Main categories of documents relating to the employment relationship:

• Documents relating to working time records
• Employee requests for time off work
• Documents relating to individual working time arrangements
• Documents relating to applying for and using annual leave
• Cards or lists of pay paid out
• Documents relating to payment of benefits
• Records of work clothing issued
• Documents relating to personal protective equipment

Documents relating to working time records are the foundation of this category. This group includes working time records, employee requests for time off to deal with personal matters and documents relating to individual working time arrangements. These documents are necessary to calculate pay correctly and to check compliance with working time rules.

The card or list of pay and other work-related benefits paid out is another important element of employee records. This category also includes the employee's request to receive pay in cash. These documents are fundamental for financial settlements and may be used in proceedings concerning employee claims. We prepare payrolls and pay cards for businesses that use our HR and payroll services.

The record of work clothing and footwear and personal protective equipment issued, together with documents relating to payment of a cash equivalent for using one's own clothing and footwear and for washing and maintaining them, is a specific category of records. These documents are particularly important for employees doing work that requires special protective clothing.

Retention periods for employment relationships from 2019

For employees hired from 1 January 2019, new, simplified rules for storing employee records apply. Under Article 94 point 9b of the Labour Code, employee records must be kept during the period of employment and for 10 years from the end of the calendar year in which the employment relationship was terminated or expired.

This rule applies to both personnel files and documents relating to the employment relationship. A uniform retention period makes employers' obligations much simpler and reduces the need to apply different periods to different categories of documents. However, the law provides that separate regulations may require a longer retention period for employee records. A special case is rehiring an employee and continuing the personnel file — the existing file is then carried on rather than a new one being opened.

The new rules significantly shortened the retention period for employee records compared with the previous regulations. The change was introduced by the Act of 10 January 2018 amending certain acts in connection with shortening the retention period of employee files and their digitisation (Journal of Laws 2018 item 357), which also made it possible to keep records electronically and manage them more efficiently.

A practical example: "ABC" hired an employee on an employment contract from 15 June 2021. The employee gave notice and stopped working on 31 October 2024. The employee's records must be kept for 10 years from the end of 2024, that is, until 31 December 2034. Whether it is the personnel file or payroll records, all documents are subject to the same 10-year retention period.

However, employers must remember to maintain proper storage conditions for the entire required period. Records must be protected against damage, destruction and unauthorised access. When records are stored electronically, appropriate backups and security systems are necessary.

Rules for employment relationships from before 2019

Employment relationships established before 1 January 2019 are subject to different rules for storing employee records. Under Article 7 section 2 of the Act of 10 January 2018 amending certain acts in connection with shortening the retention period of employee files and their digitisation, the retention period for employee records is determined on the basis of the rules in force before that date.

This means that employee records relating to employment relationships established before 2019 must be kept for 50 years. However, the way this period is calculated differs depending on the type of records. For personnel records, the period runs from the day work for the given employer ended, while for payroll records – under the former wording of Article 51u of the Act on the National Archival Resource and Archives – from the day the document was created (Article 125a section 4 of the Pensions Act counts 50 years from the end of work for the given payer).

Detailed rules for calculating retention periods for records from before 2019:

1. Personnel records (personnel files) – 50 years from the day work ended
2. Payroll records – 50 years from the day the document was created
3. Working time records – 3 years from the day the document was created
4. Leave documents – 3 years from the day the document was created
5. Work schedules – 3 years from the day the document was created

Applying the rules on payroll records in practice may be difficult for employers. Identifying the creation dates of individual payroll documents would require detailed monitoring for each departing employee separately. It therefore seems acceptable to assume that both personnel and payroll records are kept for 50 years from the day work ended.

A particular difficulty is determining how long to keep documents that were not included in personnel files before 1 January 2019. This applies to documents such as annual leave requests, attendance lists and working time schedules. Before the new rules were introduced, these documents were most often kept for 3 years, matching the limitation period for employee claims.

Ways to shorten the retention period

Employers can shorten the retention period for employee records relating to employment relationships established after 31 December 1998 and before 1 January 2019. This is possible by filing an information report with ZUS (Social Insurance Institution). After such a report is filed, the retention period is shortened from 50 to 10 years, counted from the end of the calendar year in which the information report was filed (Article 7 section 3 of the Act of 10 January 2018, Article 41f of the Social Insurance System Act). An employer that files a declaration of intent to submit the reports must submit them for all insured persons (Article 41a).

The information report is a set of information about an insured person who was first registered for social insurance by the contribution payer after 31 December 1998 and before 1 January 2019. The report contains data on the income paid that is necessary to determine the calculation base for a retirement or disability pension for the years from 1 January 1999 to 31 December 2018 (Article 4 point 6a of the Social Insurance System Act). The employer gives the employee a copy of the report and evidence of work in special conditions or of a special nature for the period from 1 January 1999 to 31 December 2008 (Article 41c).

The procedure for filing an information report includes the following steps:

1. Identifying the employees eligible for the shortened retention period
2. Preparing comprehensive data for each employee
3. Checking the data against the records kept in the files
4. Filing the information report with ZUS
5. Receiving confirmation that the report was accepted
6. Applying the shortened 10-year retention period

The procedure for filing an information report requires employers to prepare comprehensive data for each employee covered by the report. This information must be consistent with the records kept in personnel files and payroll records. Employers should analyse their obligations in this area carefully and consider using this option to shorten the retention period.

Shortening the retention period of employee records by filing an information report is of great practical importance. It lets employers manage archive space more efficiently and reduce the costs of long-term document storage. At the same time, it keeps the necessary information in the ZUS system for pension purposes.

Practical aspects of storing records

Employers must ensure proper storage conditions for employee records, whether they keep them on paper or electronically. Protecting documents against damage, destruction and unauthorised access is crucial. For paper records, appropriate climatic conditions and protection against damp, fire and other factors that could cause damage are necessary.

Electronic records require special technical safeguards. Employers must ensure regular backups, protection against viruses and cyber attacks, and access control to IT systems. It is also important to ensure the long-term legibility of electronic documents, which may require periodic migration of data to newer formats.

Basic requirements for storage conditions:

• Protection against damp, fire and other damaging factors
• Access control to rooms and IT systems
• Regular backups of electronic records
• Monitoring the technical condition of data carriers
• Protection against unauthorised access
• Proper labelling and cataloguing of documents
• Periodic reviews of the condition of the records

The archive of employee records should be organised so that documents can be accessed easily during inspections by public authorities or when they need to be made available to employees. Employers should keep a register of stored documents that allows specific files or documents to be found quickly. It is particularly important to mark documents with the dates from which the retention period starts.

Destroying records after the required retention periods also requires proper organisation. Employers should keep a record of destroyed documents and ensure that documents containing personal data are destroyed securely. For electronic records, data must be deleted irreversibly from electronic data carriers.

An example of organising an archive: a medium-sized company with 50 employees may have to store records relating to several hundred former employees. For employment relationships established before 2019, the retention period is 50 years, which means a large volume of documents must be protected for a very long time. Organising the archive properly and systematically destroying documents after the required periods is key to managing space and costs effectively.

Consequences of breaching the rules

Breaching the rules on storing employee records may have serious legal and financial consequences for employers. The Labour Code provides (since 8 July 2026) for fines of PLN 2,000 to PLN 60,000 for failing to keep employee records, failing to store them for the period set by law and leaving records in conditions that expose them to damage or destruction.

Apart from fines, improper keeping of employee records may make it difficult or impossible for employees to assert their rights. A lack of proper records may affect the ability to establish length of service, pay levels or other benefits due to the employee. In extreme cases, this may lead to compensation claims from employees.

Potential consequences of breaching the rules:

• Fines of PLN 2,000 to PLN 60,000
• Penalty tickets issued by the National Labour Inspectorate (PIP)
• Compensation claims from employees
• Difficulties in court proceedings
• Problems during tax authority and ZUS inspections
• Difficulties in establishing employees' pension rights
• Breaches of GDPR rules on personal data protection

Problems with employee records can also affect proceedings before labour courts. In employment disputes, properly kept records are key evidence. A lack of appropriate documents may weaken the employer's procedural position and make it harder to defend against employee claims.

Employee records are particularly important in the context of inspections by tax authorities and ZUS. Improper record-keeping may make it difficult to demonstrate that tax and contribution settlements are correct, which may lead to additional financial burdens. Employers should therefore treat their obligations relating to employee records as a priority in running the company.

Recommendations for employers

Employers should develop comprehensive procedures for keeping and storing employee records. These procedures should cover all categories of documents, their retention periods and methods of protection. It is also important to designate the persons responsible for each stage of the process and regular dates for reviewing and updating the records.

Introducing an electronic system for managing employee records can make it much easier to meet legal obligations. Such systems allow automatic reminders of retention periods, access control and backups. The choice of system should take into account the company's specific needs and personal data security requirements.

Employers should also consider shortening the retention period for records by filing an information report with ZUS. An analysis of the costs and benefits of this procedure may show significant savings in long-term records management. This is particularly important for companies that have employed staff for a long time.

Working with external companies specialising in records management can be a solution for employers who do not have adequate internal resources. Outsourcing archiving services can provide professional storage conditions and compliance with legal requirements while reducing costs and administrative burdens.

Here are practical steps every employer should take:

1. Review the current system for storing employee records
2. Identify documents subject to different retention periods
3. Develop internal procedures for keeping records
4. Introduce a system for marking documents with the dates from which retention periods start
5. Ensure appropriate physical or technical storage conditions
6. Set a schedule for regular reviews and destruction of records
7. Train the staff responsible for employee records
8. Consider filing an information report with ZUS to shorten retention periods

Frequently asked questions