HR Record Retention Requirements

The Netherlands - Summary Chart

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THE NETHERLANDS

 

DOCUMENTS

RETENTION PERIOD

(minimum and/or maximum)

BEGINNING OF RETENTION PERIOD

LEGAL REFERENCE

EMPLOYMENT RECORDS

Contracts (new hire agreements, severance, etc.)

Minimum 7 years (No maximum)

End of contract or end of employment

Article 5(1)(e) GDPR & best practice

Time records (work hours, rest periods, vacation/sick/holiday, etc.)

Minimum - 52 weeks (No maximum other than mentioned in Article 5(1)(e) GDPR)

Creation of record

Article 3.2:1 Working hours decree ('Arbeidstijdenbesluit')

Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum - 2 years after termination (No statutory minimum)

End of contract or end of employment

Article 5(1)(e) GDPR & best practice

Data and personnel files

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum - 2 years after termination (No statutory minimum)

End of contract or end of employment

Article 5(1)(e) GDPR & best practice

Government verification records (work papers, immigration, eligibility to work, etc.)

Copy of government ID: minimum 5 calendar years after end of employment (No maximum other than mentioned in Article 5(1)(e) GDPR)

End of contract or end of employment

Article 15 (4) Foreign National Employment Act ('Wet arbeid vreemdelingen') & Article 28 Wage Withholding Tax Act ('Wet op de Loonbeslasting") Confirmed; Handbook on Payroll Taxes 2.2

Collective bargaining/union

No recommended retention period

N/A

N/A

Background checks and drug tests

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practices:

Applicants: 4 weeks or 1 year in case of consent

 

Hired employees: As long as necessary for the purpose. Best practice maximum 2 years (No statutory minimum)

Background checks on applicants: End of selection procedure

 

Background checks on employees: End of contract or end of employment

Article 5(1)(e) GDPR & best practice

Acknowledgements, policy agreements and required notices

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum - 2 years after termination (No statutory minimum)

End of contract or end of employment

Article 5(1)(e) GDPR & best practice

Recruitment (interview notes, resumes/CVs, reference checks, etc.)

Applicant who is not hired: Maximum 4 weeks after end of application procedure, unless receive permission from individual to keep data longer, in which case can keep 1 year after termination of application procedure (No statutory minimum)

 

Hired employee: no longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed (No statutory minimum)

End of selection procedure

Article 5(1)(e) GDPR & best practice

Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best Practices:

Camera recordings: maximum of 4 weeks (can be longer if there is a specific incident). Note: Use of camera recordings is very limited

 

Log files, computer systems, e-mail and internet monitoring: maximum 6 months to 2 years after ending employment (No statutory minimum)

Upon recording

Article 5(1)(e) GDPR & best practice

BENEFIT/PENSION/EQUITY RECORDS

Benefits (plan documents, enrollment records)

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum - 2 years after termination (No statutory minimum)

End of contract or end of employment

Article 5(1)(e) GDPR & best practice

Pension and retirement records

At least 7 years after the financial year to which records relate (No statutory maximum)

End of the financial year to which records relate

Article 169 Pension Act

Equity records (of the company)

Accounting, administration and finance documents (e.g. annual accounts, profit

and loss accounts, debtors and creditors administration, inventory records, salary

administration): minimum 7 years (No statutory maximum)

End of the financial year to which records relate

Article 2:394 (6) & Article 2:10 & 3:15i BW Dutch Civil Code

PAYROLL/WAGE/TAX RECORDS

Payroll and wage data (payslips, payroll taks statement, etc.)

Payroll related personal data (such as birthdate and citizen service number): minimum 5 calendar years

 

Otherwise: minimum 7 years (No statutory maximum for both)

Payroll related data: End of calendar year to which records relate

 

Other documents: End of financial year to which records relate

Article 28 Wage Witholding Tax Act ('Wet op de Loonbeslasting");

 

Algemene wet inzake rijksbelastingen,

Article 52-4 ('State Taxes Act') Article 7.5 Uitvoeringsregeling LB 2011

Tax records

Minimum 7 years (No statutory maximum)

End of the financial year to which records relate

Algemene wet inzake rijksbelastingen,

Article 52-4 (State Taxes Act)

Decisions or certificates received from employees

No longer than necessary for

achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum - 2 years after termination (No statutory minimum)

End of employment or contract

Article 5(1)(e) GDPR & best practice

Wage garnishments

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: Wage garnishment records have to be erased directly after the garnishment is lifted

From receipt of garnishment

Best practice; Article 475 Code of Civil Procedure

MEDICAL/SAFETY/LEAVE RECORDS

Leave (family, medical, etc.)

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum - 2 years after termination (No statutory minimum)

End of employment or contract

Article 5(1)(e) GDPR & best practice

Injury and illness incident reports

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practice: maximum 2 years after termination (No statutory minimum). However, in case of claims/insurances etc. this period might be longer

Date of injury/incident

Article 5(1)(e) GDPR & best practice & Article 7:454 Wet op de Geneeskundige Behandelingsovereenkomst ('Medical Treatment Contracts Act')

Medical records

No longer than necessary for achieving the purposes for which the personal data was collected or subsequently processed

 

Best practices:

Employer related records: maximum 2 years after termination (No statutory minimum)

 

Reintegration file (long-term illness): No statutory (minimum and/or maximum) period. Recommended maximum 2 years after completion of reintegration. If reintegration file contains permanent agreements, these agreements are kept longer and can be kept in the employee's personnel file

End of employment or contract

 

Best Practice & Beleidsregels voor de verwerking van persoonsgegevens over de gezondheid van zieke werknemers (Policy rules for the processing of personal data on the health of sick employees)

Hazardous material and other exposure records

Medical exam records relating to exposure to hazardous substances; list of employees who have been or may be exposed to carcinogenic or mutagenic substances; and registers relating to asbestos exposure: minimum 40 years after last exposure (No statutory maximum)

 

Registers relating to biological agent exposure (category 3 & 4): minimum 10 years but not more than 40 years after date of last exposure

From date of exposure

Arbeidsomstandighedenbesluit (Working Conditions Decree, 4.10c; 4.15; 4.53 paragraph 1, 4.9)

Absence records in case of self-insurance status ('eigenrisicodragerschap')

Employer records: minimum 5 years (No statutory maximum)

January 1 of the year following the year in which the last action was taken on the file

Article 3(2) Regeling werkzaamheden administratieve voorschriften en kosten eigenrisicodragen ZW

 

 

Led by PeopleDoc’s Chief Legal & Compliance Officer, the HR Compliance Assist team relies on a network of internal and external compliance experts and lawyers, including the global law firm Morgan Lewis, 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 PeopleDoc’s customers have employees. HR Compliance Assist is a service exclusively available to PeopleDoc customers.

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