Maintaining employee documentation is an obligation for every employer, regardless of the size of the company or the number of people employed. Missing required documents or incorrect record-keeping are the most common findings during National Labour Inspectorate (PIP) inspections.
Personnel files – structure and content
The personnel file for each employee is divided into four parts:
- Part A – documents related to the application for employment (CV, questionnaire, previous employment certificates)
- Part B – documents relating to the establishment and course of employment (contract, annexes, job description, appraisals, training, leave)
- Part C – documents related to the termination of the employment relationship (notice, employment certificate)
- Part D – documents related to disciplinary liability
Working-time records
The employer is obliged to keep working-time records for every employee. Records should contain information on working hours, overtime, on-call time, annual leave, sick leave and other absences. Missing or incomplete records are one of the most common PIP findings.
Payroll records and payroll documentation
The employer must keep payroll records or other documents confirming the calculation and payment of remuneration. Payroll documentation is the basis for calculating ZUS contributions and PIT advance payments, and is verified by ZUS during inspections. It is stored for 10 years (for employees hired after 31 December 2018).
Need help with this?
I support companies across Poland – fully remotely.
How long to keep documents
- Personnel files: 10 years from the end of the year in which employment ended (for contracts signed after 31 December 2018)
- For earlier contracts: 50 years from the end of employment
- Payroll records and documentation: 10 years (contracts from 2019) or 50 years (earlier)
- Working-time records: 10 years
Electronic personnel files
Since 2019 it has been possible to keep personnel files in electronic form. Electronic files must meet specific technical and legal requirements (including an IT system ensuring document integrity). Digitising paper files requires issuing the employee with a notice and making documents available in the new form.
How I can help
As part of ongoing HR administration, I maintain and archive complete employee documentation, monitor retention deadlines and keep you informed of changes in formal requirements. I also help companies that want to organise existing documentation or switch to electronic files.