HR Record Retention Requirements

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GERMANY


DOCUMENTS

RETENTION PERIOD

START OF THE RETENTION PERIOD

RELEVANT LAW REFERENCE

EMPLOYMENT/PENSION RECORDS

Employment contract
Various information on employees relevant for payment of social
security contributions

Minimum 1 year

Close of calendar year of audit by social security administration


Sec. 28f Social Security Code IV (Sozialgesetzbuch
IV, SGB IV)
Sec. 8 Regulation on Contribution Proceedings
(Beitragsverfahrensverordnung, BVV)

Identification documents of foreign nationals (copy)

Minimum 1 year

Close of calendar year of audit by social security administration


Sec. 28f Social Security Code IV (Sozialgesetzbuch
IV, SGB IV)
Sec. 8 Regulation on Contribution Proceedings
(Beitragsverfahrensverordnung, BVV)


Business data and documents concerning pension schemes and related subjects (data on the employer’s business pension obligations relevant for the insolvency insurance)

Minimum 6 years

 

Sec. 11 Act on Business Pensions (Gesetz uber die
betriebliche Altersversorgung, BetrAVG)


Records that include the name, the nature and the period of employment of, and the remuneration payments to, any pregnant or breastfeeding employee as well as all other records that include information that the competent government authority needs to monitor compliance with this statute

Minimum 2 years

From the last entry

MuSchG, Section 19

PAYROLL AND SALARY RECORDS


Administration of wages, including tax-exempt reimbursements as well as social security records, pay slips, overtime compensation, bonuses, expenses, benefits in kind and severance pay records

Minimum 10 years

Close of calendar year in which the
document was created

Sec. 147 (1) No 1, (3) AO,
Sec. 257 (1) No 1, (4) HGB


Salary account (Lohnkonto) including employee data relevant for the
salary payment

Minimum 6 years

Last entry of salary payment

Sec. 41 (1) Income Tax Act (Einkommenssteuergesetz, EStG)

Record of daily working hours of seconded/borrowed workers who benefit from minimum wages (Mindestlöhne)

Minimum 2 years

Creation of the records


Sec. 19 (1) Seconded Workers Act (Arbeitnehmer-Entsendegesetz, AEntG),
Sec. 17c (1) Borrowed Workforce Act (Arbeitnehmeruberlassungsgesetz, AÜG)

MEDICAL/HEALTH RECORDS

Work-related to hazardous substances

Minimum 40 years

End of exposure


Sec. 14 (3) No 3 and 4 Ordinance on Hazardous Substances (Gefahrstoffverordnung, GefStoffV)

Register of employees who work with 3rd and 4th category biological agents

Minimum 10 years

Termination of the employment


Sec. 7 (3) Regulation on Biological Agents (Biostoffverordnung, BioStoffV)

Lists/register of employees who have been exposed to asbestos dust

Minimum 40 years

End of exposure


Sec. 14 (3) No 3 and 4 Ordinance on Hazardous
Substances (Gefahrstoffverordnung, GefStoffV)

Administration concerning measurements of radioactive substances

Minimum 30 years


Extraction, creation, purchase, levy, other wherabouts or finding of radioactive substances

Sec. 70 (6) Radiological Protection Ordinance
(Strahlenschutzverordnung, StrlSchV)


Records of radiation

Minimum 30 years

Termination of the employment

Sec. 42 StrlSchV


Medical records of employees who have possibly been exposed to ionizing radiation

Minimum 30 years

Termination of the relevant activity

Secs. 64 (3), 103 (aircrews) StrlSchV

Records of mandatory medical certificates documenting medical examinations of minor employees


Not beyond the employee’s 18th birthday

 

JArbSchG, Section 41 para. 1

TYPE OF DOCUMENTS LIKELY TO BE ALSO SUBJECT TO A MAXIMUM RETENTION PERIOD BASED ON DATA PROTECTION LAWS


Registration of work and rest periods (in appropriate format) for
professional drivers

Minimum 2 years

Creation of the records

Sec. 21a (7) Working Hours Act (Arbeitszeitgesetz, ArbZG)

Camera recordings


Must be deleted without undue delay if no longer needed or individuals have interest in deletion

Creation of the records

Sec. 6b (5) BDSG

 

 


Led by PeopleDoc’s Chief Legal & Compliance Officer, the HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers, including the global law firm Morgan Lewis, to provide clients with best practices and recommendations on topics such as HR document retention, employee data privacy, and HR electronic records. HR Compliance Assist also provides local compliance monitoring and alert services in select countries where PeopleDoc’s customers have employees. HR Compliance Assist is a service exclusively available to PeopleDoc customers.

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