Hired employee: From termination;
Applicant who is not hired: From creation of record
N/A - best practice
Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)
Minimum 1 year
From termination
N/A - best practice
Miscellaneous 1
Payroll records showing salary and days worked per employee (including similar information concerning social security payments and other mandatory contributions - e.g., housing and retirement funds): Minimum 5 years
From creation of record
Social Security Law, Art. 15
Miscellaneous 2
Job description: Minimum 1 year
From termination
N/A - best practice
Miscellaneous 3
Vacation requests: Minimum 1 year
From creation of record or termination, whichever is later (retain all undeleted requests for 1 year after termination)
Federal Labor Law, Art. 784
Miscellaneous 4
Termination documents (termination agreement, resignation letter, final payment receipt, termination notice): Minimum 1 year
From termination
Federal Labor Law, Art. 784
BENEFIT/PENSION/EQUITY RECORDS
Benefits (plan documents, enrollment records)
Minimum 1 year
From termination
Federal Labor Law, Art. 804
Pension and retirement records
Minimum 1 year
From termination
Federal Labor Law, Art. 804
Equity records
Minimum 1 year
From termination
Federal Labor Law, Art. 804
PAYROLL/WAGE/TAX RECORDS
Payroll and wage data (payslips, etc.)
Minimum 5 years;
Social security dues payment: Minimum 5 years
From creation of record
Federal Labor Law, Art. 804;
Federal Tax Code, Art. 67;
Social Security Law, Art. 15, II
Tax records
Minimum 5 years (10 years if employer doesn't have a Mexican Federal Tax ID Number or if there are material omissions in the filing of tax returns - e.g., the return was not filed)
After return is filed or the occurrence of the taxable event when the filing itself is not carried out
Federal Tax Code, Art. 67
MEDICAL/SAFETY/LEAVE RECORDS
Leave (family, medical, etc.)
Minimum 2 years
From occurrence of the leave
Social Security Law, Art. 300
Injury and illness incident reports
Minimum 2 years
From incident
Social Security Law, Art. 300
Medical records
Minimum 2 years
From creation of record
Social Security Law, Art. 300
Hazardous material and other exposure records
Minimum 2 years
From creation of record
Social Security Law, Art. 300
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.
