*Note: Some employers choose to retain important documents (e.g. termination documents, wage and hour documents) for 10 years from an employee’s termination since the statute of limitation on breach of contract claims is 10 years.
Document
Retention Period
Beginning of Retention Period
Legal Reference
EMPLOYMENT RECORDS
Contracts (new hire agreements, severance, etc.)
Minimum 3 years from last date of employment or death
From creation of contract
Article 109 of Labor Standards Act
Time records (work hours, rest periods, vacation/sick/holiday, etc.)
Minimum 3 years from date of last entry (per record) and last date of employment or death
From creation of record
Article 109 of Labor Standards Act
Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)
Minimum 3 years from last date of employment or death
From creation of record
Article 109 of Labor Standards Act
Data and personnel files
Minimum 3 years from last date of employment or death
From creation of record
Article 109 of Labor Standards Act
Government verification records (work papers, immigration, eligibility to work, etc.)
Not specified by law. Best practice minimum 3 years from last date of employment or death
Date of completion of the process
Best practice based on Article 109 of Labor Standards Act
Collective bargaining/union
Minimum 3 years from last date of employment or death
Date of completion of the process
Article 109 of Labor Standards Act
Background checks and drug tests
Not specified by law. Best practice minimum 3 years from last date of employment or death
Date of completion of the process
Best practice based on Article 109 of Labor Standards Act
Acknowledgements, policy agreements and required notices
Not specified by law. Best practice minimum 3 years from last date of employment or death
Date of completion of the process
Best practice based on Article 109 of Labor Standards Act
Recruitment (interview notes, resumes/CVs, reference checks, etc.)
Minimum 3 years from last date of employment or death if hired. If never employed, there are no specific recordkeeping requirements
From creation of record
Article 109 of Labor Standards Act
Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)
Not specified by law. Best practice minimum 3 years from last date of employment or death
Date of completion of the process
Best practice based on Article 109 of Labor Standards Act
Miscellaneous 1
Retirement, resignation and dismissal records: Minimum 3 years from last date of employment or death
Date of separation or death
Article 109 of Labor Standards Act
Miscellaneous 2
Employee List: Minimum 3 years
From employee termination
Article 109, 107 of Labor Standards Act
Miscellaneous 3
Wage Book: 3 years
From last entry
Article 109, 108 of Labor Standards Act
Miscellaneous 4
List to Manage Temporary Workers (if receive temp. workers from staffing agency): 3 years
From end of day received work from applicable temporary worker
Article 42 of Worker Dispatch Act
BENEFIT/PENSION/EQUITY RECORDS
Benefits (plan documents, enrollment records)
Employment health insurance records - minimum 2 years from end of employment or death; Employment insurance records - minimum 2 years (4 years from end of event for records concerning those insured, ex. claim forms; 3 years ) from end of event for documents related to the payment of premiums)
From creation of record
Article 34 of the Ordinance for Enforcement of Health Insurance Act; Article 143 of the Ordinance for Enforcement of Employment Insurance Act; Article 72 of Ordinance for Enforcement of Collecting of Premiums of Employment Related Insurance
Pension records
Minimum 2 years from end of employment or death
Date of completion of the process
Article 28 of Ordinance for Enforcement of Welfare Pension Insurance Act
Equity records
Not specified by law. Best practice minimum 3 years from last date of employment or death
Date of completion of the process
Best practice based on Article 109 of Labor Standards Act
PAYROLL/WAGE/TAX RECORDS
Payroll and wage data (payslips, etc.)
Minimum 3 years from end of employment or death
From creation of record
Article 109 of Labor Standards Act
Tax records
Minimum 7 years
From statutory due date for the tax filing
Article 70.4 of Act on General Rules for National Taxes
MEDICAL/SAFETY/LEAVE RECORDS
Leave (family, medical, etc.)
Minimum 3 years from end of employment or death
From creation of record
Article 109 of Labor Standards Act
Injury and illness incident reports
Accident compensation records minimum 3 years from the completion of compensation
From creation of record
Article 109 of Labor Standards Act
Medical records
Statutory checkups - Minimum 5 years - from day of each health checkup; Documents to Certify disability of employee - 3 years from employee's termination
From creation of record
Article 43, 44, 51 of Ordinance for Enforcement of Industrial Safety and Health Act; Article 45 of Ordinance of Enforcement of Enhancement of Employment for Disabled Employees
Hazardous material and other exposure records
Accident compensation records minimum 3 years from the completion of compensation
From creation of record
Article 109 of Labor Standards Act
Miscellaneous 1
Important Minutes of Safety and Health Committee: 3 years
From creation of record
Article 23 of Ordinance of Industrial Safety and Health Act
Ultimate Software'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 Ultimate Software's customers have employees. HR Compliance Assist is a service exclusively available to Ultimate Software customers.
