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Document
Retention Period
Beginning of Retention Period
Legal Reference
EMPLOYMENT RECORDS
Contracts (new hire agreements, severance, etc.)
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Time records (work hours, rest periods, vacation/sick/holiday, etc.)
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; Omnibus Rules Implementing the Labor Code, Book II, Rule X, Sec. 12; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Performance records (performance reviews, promotions/demotions, licenses/certifications, investigations, disciplinary actions, etc.)
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Data and personnel files
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Government verification records (work papers, immigration, eligibility to work, etc.)
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Collective bargaining/union
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination of agreement
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Data Privacy Act of 2012, Sec. 11
Background checks and drug tests
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Acknowledgements, policy agreements and required notices
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Recruitment (interview notes, resumes/CVs, reference checks, etc.)
Hired employees: Minimum 3 years (Best practice: minimum 4 years for documents relating to dismissal) Applicants who aren't hired: No minimum (Best practice: minimum 3 years) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law Note: Other limitation periods may be considered (ex.: 8 or 12 years for individuals with disabilities, 8 years for age discrimination, 12 years under the Indigenous Peoples Rights Act, etc.)
From end of recruitment (if not hired) or from termination (if hired)
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11 Note: Republic Act No. 11210 (105-Day Expanded Maternity Leave Law); Republic Act No. 8371 (The Indigenous Peoples' Rights Act of 1997); Republic Act No. 7277 (Magna Carta for Persons w. Disability); Republic Act No. 11166 (Philippine HIV & AIDS Policy Act); Republic Act No. 11036 (Mental Health Act); Republic Act No. 10911 (Anti-Age Discrimination in Employment Act)
Tracking/recordings (biometric, geo-location, online tracking, camera recordings, etc.)
General Minimum: None Documents relating to dismissal or records relating to occurance which may give rise to quasi-delict claims: Minimum 4 years Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Civil Code, Art. 1146; Data Privacy Act of 2012, Sec. 11
BENEFIT/PENSION/EQUITY RECORDS
Benefits (plan documents, enrollment records)
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Pension and retirement records
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Equity records
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
PAYROLL/WAGE/TAX RECORDS
Payroll and wage data (payslips, etc.)
Minimum: 10 years (note: Actions can be taken against employer for failure to pay contributions to Social Security System is 20 years from time of delinquincy, time assessment is made or, from time the benefit accrued) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From last date of entry in books to which records relate
Revenue Regulation No. 17-2013
Tax records
Minimum: 10 years Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
Tax returns: From day following return filing deadline; if filed after deadline, from date of filing Accounting records: From date of last entry in books to which records relate
Revenue Regulation No. 17-2013
MEDICAL/SAFETY/LEAVE RECORDS
Leave (family, medical, etc.)
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Injury and illness incident reports
Minimum: 3 years Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From creation of record
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Data Privacy Act of 2012, Sec. 11
Medical records
Minimum: 3 years (Best practice: minimum 4 years for documents relating to dismissal) Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From termination
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Callanta v. Carnation Philippines, Inc., et al., G.R. No. 70615, October 28, 1986); Data Privacy Act of 2012, Sec. 11
Hazardous material and other exposure records
Minimum: 3 years; Maximum: Only as long as necessary to (a) fulfill original purpose, (b) to establish/ exercise/ defend legal claims, (c) for legitimate business purposes, or (d) as permitted by law
From creation of record
Labor Code, Art. 305-306; DOLE Department Order No. 183-17; Data Privacy Act of 2012, Sec. 11
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.
