Document
Retention Period
Beginning of Retention Period
Legal Reference
EMPLOYMENT RECORDS
Contracts (new hire agreements, severance, etc.)
Minimum 1 year
From termination
Federal Labor Law, Art. 804
Time records (work hours, rest periods, vacation/sick/holiday, etc.)
Minimum 1 year
From creation of record
Federal Labor Law, Art. 804
Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)
Minimum 1 year
From termination
Federal Labor Law, Art. 804
Data and personnel files
Minimum 2 years
From termination
Federal Labor Law, Art. 804; Social Security Law, Art. 300
Government verification records (work papers, immigration, eligibility to work, etc.)
Minimum 1 year
From termination
N/A - best practice
Collective bargaining/union
Minimum 2 years
From creation of record
N/A - best practice
Background checks and drug tests
Minimum 1 year
Hired employee: From termination; Applicant who is not hired: From creation of record
N/A - best practice
Acknowledgements, policy agreements and required notices
Minimum 1 year
From termination
N/A - best practice
Recruitment (interview notes, resumes/CVs, reference checks, etc.)
Minimum 1 year
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 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
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.
