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Document
Retention Period
Beginning of Retention Period
Legal Reference
EMPLOYMENT RECORDS
Contracts (new hire agreements, severance, etc.)
New hire agreements/ letters of amendments: Minimum: 7 years Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent Resignation letters/ severance agreements: Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Inland Revenue Ordinance (section 51C); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Time records (work hours, rest periods, vacation/sick/holiday, etc.)
Existing employees: Minimum 12 months Former employees: Minimum 6 months Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
Existing employees: on-going obligation Otherwise, from termination
Employment Ordinance (Sec. 49A); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Data and personnel files
Minimum: - Under Inland Revenue Ordinance: 7 years - Under the Employment Ordinance (i) Existing employees: 12 months (ii) Former employees: 6 months Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
Minimum: - Inland Revenue Ordinance: From termination - Employment Ordinance: (i) Existing employees: On-going obligation (ii) Former employees: From termination Maximum: From termination
Inland Revenue Ordinance (Sec. 51C); Employment Ordinance (Sec. 49A); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Government verification records (work papers, immigration, eligibility to work, etc.)
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Immigration Ordinance (section 17K); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Collective bargaining/union
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Background checks and drug tests
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Acknowledgements, policy agreements and required notices
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Recruitment (interview notes, resumes/CVs, reference checks, etc.)
Rejected applicants: Maximum: 2 years, unless there is a subsisting reason to retain longer or with consent Hired employees: Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
Rejected applicant: From date of rejection Hired employee: From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
Maximum From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
BENEFIT/PENSION/EQUITY RECORDS
Benefits (plan documents, enrollment records)
Minimum: 7 years Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Inland Revenue Ordinance (Sec. 51C); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Pension and retirement records
Mandatory provident fund and other pension records: Minimum: 7 years Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Inland Revenue Ordinance (Sec. 51C); Employers’ Handbook on MPF Obligations (2018); Mandatory Provident Fund Schemes Ordinance (Sec. 19A); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Equity records
Minimum: 7 years Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Inland Revenue Ordinance (Sec. 51C); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
PAYROLL/WAGE/TAX RECORDS
Payroll and wage data (payslips, etc.)
Including records relating to wage and employment history (wages paid in respect of each wage period, wage period, amount of any end of year payment and the period to which it relates (if applicable), termination date (if applicable), required notice period in case of termination, etc. Minimum: - 7 years (Inland Revenue Ordinance) - Under the Employment Ordinance (i) Existing employees: 12 months (ii) Former employees: 6 months Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
Minimum: - Inland Revenue Ordinance: From termination - Employment Ordinance: (i) Existing employees: On-going obligation (ii) Former employees: From termination Maximum: From termination
Inland Revenue Ordinance (Sec. 51C); Employment Ordinance (Sec. 49A); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016); Inland Revenue Department: What tax obligation do I have as an Employer?
Tax records
Minimum: 7 years Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Inland Revenue Ordinance (Sec. 51C); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Miscellaneous 1
Minimum wage records (total hours employee worked in a wage period if rate of wages payable in that period is less than monetary cap set by the government): Minimum: - Existing employees: 12 months - Former employees: 6 months Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent *some individuals are excluded from this requirement (ex. student interns and work experience students during a period of exempt student employment)
Minimum: - Existing employees: On-going obligation - Former employees: From termination Maximum: From termination
Employment Ordinance (Sec. 49A); Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016); Minimum Wage Ordinance
MEDICAL/SAFETY/LEAVE RECORDS
Leave (family, medical, etc.)
Sick, maternity, paternity and annual leave records as required by the Employment Ordinance (basically periods of leave taken and associated payments) Minimum: - Existing employees: 12 months - Former employees: 6 months Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
Minimum: -Existing employees: On-going obligation -Former employees: From termination Maximum: From termination
Employment Ordinance (Secs. 15B, 37, 41G, 49A) Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Injury and illness incident reports
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Medical records
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
Hazardous material and other exposure records
Maximum: 7 years, unless there is a subsisting reason to retain longer or with consent
From termination
Code of Practice on Human Resources Management: Compliance Guide for Employers and Human Resource Management Practitioners (2016)
UKG's HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers 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 UKG's customers have employees. HR Compliance Assist is a service exclusively available to UKG customers.
