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Document
Retention Period
Beginning of Retention Period
Legal Reference
EMPLOYMENT RECORDS
Contracts (new hire agreements, severance, etc.)
Best practice minimum 3 years (statute of limitation for labour law claims); or, minimum 5 years (general statute of limitations for criminal claims)
From termination
Labour Code (2012), Sec. 286
Time records (work hours, rest periods, vacation/sick/holiday, etc.)
Best practice minimum 3 years (statute of limitation for labour law claims); or, minimum 5 years (general statute of limitations for criminal claims)
From creation of record
Labour Code (2012), Sec. 286
Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)
Best practice minimum 3 years (statute of limitation for labour law claims); or, minimum 5 years (general statute of limitations for criminal claims); Under Whistle-blowing Act, data must be deleted within 60 days from completion of internal investigation if it revealed no incident. If incident is revealed, data may be processed until a final decision is made in the official proceedings.
From creation of record; Whistle-blowing investigations: completion of investigation
Labour Code (2012), Sec. 286; Whistle-blowing Act (2013), Sec. 16
Data and personnel files
Best practice minimum 3 years (statute of limitation for labour law claims); or, minimum 5 years (general statute of limitations for criminal claims)
From creation of record
Labour Code (2012), Sec. 286
Government verification records (work papers, immigration, eligibility to work, etc.)
No specific maximum retention period, general rules apply; Minimum: duration of employment
From the commencement of employment
Act II of 2007 on the Admission, Sec. 71; Right of Residence of Third-Country Nationals
Collective bargaining/union
Best practice minimum 3 years (statute of limitation for labour law claims); or, minimum 5 years (general statute of limitations for criminal claims)
From termination
Labour Code (2012), Sec. 286
Background checks and drug tests
Where allowed, retain only as long as necessary to complete hiring process; Per DPA's practice, the use of drug tests should be avoided. Background checks may be carried out from public sources (note: applicant must be informed)
From creation
Best practice based on GDPR
Acknowledgements, policy agreements and required notices
Best practice minimum 3 years (statute of limitation for labour law claims); or, minimum 5 years (general statute of limitations for criminal claims)
From creation of record
Labour Code (2012), Sec. 286
Recruitment (interview notes, resumes/CVs, reference checks, etc.)
Rejected applicants: delete after process is completed. If informed consent is obtained after rejection, the CV may be processed for an additional few months so applicant can be contacted if there's a vacancy; Successful applicants: Once purpose of processing has been achieved, the CV should be deleted (for the purposes of the hiring process). Note: some data on applicant will likely need to be retained, for example, necessary data included in the employment agreement.
From creation of record
Best practice based on GDPR
Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)
Biometric data, geo-location and online-tracking should generally be avoided; Internet use: If monitored, a specific policy has to be prepared along with a balancing test; CCTV: If used, a specific policy has to be prepared along with a balancing test; Maximum: Retain only as long as can justify legitimate interest. If employee violates the internal policy, data may be kept as long as required for disciplinary/legal procedure
From creation of record
Online tracking: no specific law; CCTV: Best practice based on GDPR
BENEFIT/PENSION/EQUITY RECORDS
Benefits (plan documents, enrollment records)
Accounting related data: Minimum 8 years; Taxation related records: Minimum 5 years
Accounting related data: from creation; Taxation related records: from end of tax year in which tax is to be paid or declared
Act on Accounting; Act on Taxation
Pension and retirement records
Data relevant for determining pension: Minimum 5 years
From when individual reaches statutory retirement age
Act on Pension (1997), Sec. 99/A
Equity records
Accounting related records: Minimum 8 years; Taxation related records: Minimum 5 years
Accounting related records: from creation; Taxation related records: from end of tax year in which tax is to be paid or declared
Act on Accounting; Act on Taxation
PAYROLL/WAGE/TAX RECORDS
Payroll and wage data (payslips, etc.)
Minimum: 5 years (until Tax Authority claims have elapsed); Note: Retain pension related records minimum 5 years after reaching statutory retirement age
Last day of calendar year in which taxes should have been declared, reported or paid
General Taxes Act, Sec. 47; Personal Income Tax Act, Sec. 10; Act on Pension (1997), Sec. 99/A
Tax records
Minimum: 5 years (until Tax Authority claims have elapsed); Note: Retain pension related records minimum 5 years after reaching statutory retirement age. Tax records necessary for accounting purposes must be kept for minimum of 8 years
Last day of calendar year in which taxes should have been declared, reported or paid
General Taxes Act, Sec. 47; Personal Income Tax Act, Sec. 10; Act on Pension (1997), Sec. 99/A
MEDICAL/SAFETY/LEAVE RECORDS
Leave (family, medical, etc.)
Pension related leave records: 5 years; Accounting related leave records: As long as necessary for accounting purposes, minimum 8 years; Tax related leave records: As long as necessary for tax purposes, minimum 5 years
Penson records: from when individual reaches statutory retirement age; Accounting records: from creation; Tax records: from end of the tax year in which the tax is to be paid or declared
Act on Pension (1997), Sec. 99/A; Act on Accounting; Act on Taxation; Act no. XLVII of 1997 on the Processing of Health Data contains varying retention periods. However, it's not straightforward as different periods (30, 50 and 10 years) also apply to employers
Injury and illness incident reports
Minutes of work accidents must be kept for 5 years; Note: Act no. XLVII of 1997 on the Processing of Health Data contains varying retention periods. However, it's not straightforward if periods (30, 50 and 10 years) also apply to employers.
In case of work accidents: from the preparation of minutes due upon the occurrence of the accident
Act no. XCIII of 1993 on Work Protection and Decree of the Labour Minister no. 5/1993 on the Execution of the Work Protection Act; Act no. XLVII of 1997 on the Processing of Health Data
Medical records
Employers should generally not process medical records (excluding certificates issued by physicians to comply with certain pension/tax obligations); Note: Act no. XLVII of 1997 on the Processing of Health Data contains varying retention periods. However, it's not straightforward if periods (30, 50 and 10 years) also apply to employers.
From creation of record
Act no. XLVII of 1997 on the Processing of Health Data; Act on Taxation
Hazardous material and other exposure records
Minutes of work accidents exposing employees to hazardous materials: Minimum 50 years if hazardous material is carcinogenic or mutagenic. Minimum 10 years if the exposure involved other hazardous materials; Risk assessment concerning hazardous materials and exposure to the same: Minimum 5 years
From creation of record
Act no. XCIII of 1993 on Work Protection (Secs. 54, 63/A and 63/B)
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.
