Employee documentation in Poland – employer duties, personnel files and payroll records

Employee documentation in Poland is one of the core obligations of every employer. It includes employee personnel files as well as documents related to the course of employment, working time, remuneration, leave, disciplinary liability and termination of employment. Properly maintained employee records are not only a formal requirement under Polish labour law. They also have practical importance for the employer’s security during inspections, employee disputes, HR and payroll audits, and settlements with public institutions.

The obligation to keep employee documentation applies to every employer in Poland, regardless of the number of employees, legal form of business or organisational structure. Documentation may be kept in paper or electronic form, but in every case it must be complete, confidential, orderly, accessible and protected against destruction or unauthorised access.

For business owners, especially foreign companies employing staff in Poland, correct HR and payroll administration is an important organisational matter. Employee documentation should be consistent with payroll processes, working time records, salary calculations and employer obligations under Polish labour law. Companies that need professional support in this area may benefit from HR and payroll Poland services, particularly when local employment rules need to be aligned with international HR procedures.

What is employee documentation in Poland?

Employee documentation is a set of documents kept by the employer in connection with the employment of an employee. It consists of two main areas:

• employee personnel files,
• documentation related to matters arising from the employment relationship.

Personnel files include documents concerning recruitment, the establishment of the employment relationship, the course of employment, employee liability, sobriety checks and termination of employment.

Documentation related to the employment relationship includes, among others, working time records, leave documents, payroll records, documents concerning work clothing, personal protective equipment and other documents required under Polish labour law.

In practice, employee documentation is the basis for proper HR administration, payroll services Poland, and employee settlements. For this reason, it should be maintained systematically, consistently and in accordance with the applicable regulations in Poland.

Employer obligations regarding employee documentation

The employer is required to keep and store employee documentation separately for each employee. Documents should be complete, arranged chronologically, correctly assigned to the relevant parts of the personnel files and protected against access by unauthorised persons.

The employer’s key obligations include:

• keeping personnel files for each employee,
• maintaining documentation concerning working time, leave and remuneration,
• storing documentation for the required retention period,
• ensuring the confidentiality of employees’ personal data,
• protecting documentation against damage, loss or destruction,
• issuing copies of documentation to authorised persons,
• correctly destroying documentation after the retention period has expired and after the ineffective expiry of the period during which the employee may collect it.

Irregularities in this area may result in employer liability. Missing documentation, incomplete records or storage conditions that expose documents to destruction may lead to a fine ranging from PLN 1,000 to PLN 30,000.

Form of employee documentation: paper or electronic?

Employee documentation in Poland may be kept in paper or electronic form. The choice of format belongs to the employer, but regardless of the solution adopted, the documentation must meet the requirements set out in the regulations.

For paper documentation, storage conditions are particularly important. Files should be protected against destruction, moisture, loss and access by unauthorised persons.

For electronic documentation, the employer should use an ICT system that ensures data security, access control, identification of persons using the documentation, recording of changes and preservation of document integrity.

Electronic employee documentation can improve HR and payroll processes, especially in larger organisations, multi-branch companies and foreign enterprises operating in Poland. However, implementation of e-files should be preceded by an internal review of existing documentation and an assessment of whether the procedures comply with Polish labour law and personal data protection rules.

Employee personnel files – parts A, B, C, D and E

Employee personnel files in Poland consist of five parts: A, B, C, D and E. Each part has a specific purpose.

Part A – recruitment documents

Part A contains documents collected in connection with applying for employment. These may include, for example, a candidate’s personal questionnaire, documents confirming professional qualifications, previous employment history or other documents required at the recruitment stage, provided that collecting them is compliant with the regulations.

Part B – establishment of employment and course of employment

Part B includes documents related to the conclusion of the employment contract and the course of employment. This part may contain, among others, the employment contract, scope of duties, confirmation that the employee has read the work regulations, occupational health and safety documents, information on employment conditions, medical examination documents, remote work documents, parental leave documents, changes to employment conditions and documents concerning professional development.

This is one of the most important parts of the personnel file because it documents the ongoing course of employment and is often reviewed during inspections, HR audits or employee disputes.

Part C – termination of employment

Part C contains documents related to the termination or expiry of the employment relationship. These may include, among others, termination notices, mutual termination agreements, a copy of the employment certificate, documents concerning the issue of the employment certificate and post-employment non-compete agreements.

Part D – disciplinary liability

Part D includes documents related to the employee’s disciplinary liability or other liability provided for by law. The employer should monitor the retention periods for these documents because, once a disciplinary penalty is deemed erased, the relevant documents should no longer remain in the personnel files.

Part E – sobriety checks

Part E concerns documents related to employee sobriety checks or checks for the presence of substances with effects similar to alcohol. Due to the sensitive nature of this data, access to this part of the documentation should be particularly restricted.

Documentation related to the employment relationship

In addition to personnel files, the employer keeps documentation concerning matters related to the employment relationship. This documentation is important both for HR administration and for correct payroll processing Poland.

This documentation includes, among others:

• working time records,
• leave applications,
• documents concerning time off work,
• documents related to overtime work,
• documents concerning working time systems and schedules,
• payroll lists and salary payment records,
• documents concerning work clothing and personal protective equipment,
• documents related to the payment of employee equivalents.

Correct working time and remuneration documentation has a direct impact on payroll in Poland, salary calculations, overtime settlement, allowances, leave entitlements and other employee benefits. In this area, businesses may use professional support within HR and payroll services in Poland to reduce the risk of errors and ensure compliance with local rules.

Key rules for keeping employee documentation in Poland

Employee documentation should be maintained in accordance with several basic principles.

First, confidentiality must be ensured. Access to employee files and employee data should be granted only to authorised persons, such as HR staff, payroll specialists or employees responsible for workforce administration.

Second, the documentation should be complete and integral. This means that documents should be kept in an orderly and chronological manner, allowing the full course of the employee’s employment to be established.

Third, the employer should ensure that documentation remains available throughout the required retention period. This applies to both paper and electronic documents.

Fourth, documentation must be protected against destruction, damage, loss and access by unauthorised persons.

Fifth, documentation should be kept individually for each employee. Collective documents may be an exception if their nature justifies separate handling.

How long should employee documentation be stored in Poland?

The retention period for employee documentation depends on the date of employment.

For employees hired from 1 January 2019, documentation is stored for 10 years, counted from the end of the calendar year in which the employment relationship was terminated or expired.

For employees reported to social insurance for the first time between 1 January 1999 and 31 December 2018, a 50-year retention period generally applies. However, the employer may shorten this period to 10 years if it submits a ZUS OSW declaration and a ZUS RIA information report to the Social Insurance Institution (ZUS). In that case, the 10-year retention period is counted from the end of the calendar year in which the information report was submitted.

For employees hired before 1 January 1999, documentation is generally stored for 50 years.

Monitoring documentation retention periods is an important element of proper HR administration in Poland. It matters not only for legal compliance, but also for personal data protection, as the employer should not keep documents longer than required or justified.

Employee documentation and foreign companies in Poland

Foreign companies employing staff in Poland should pay particular attention to the compliance of local documentation with Polish regulations. In practice, this often requires combining global HR procedures with the requirements of Polish labour law.

This applies, among others, to employment contracts, Polish-language employment documents, working time records, personnel files, remote work rules, payroll documents and personal data protection procedures.

In such cases, professional HR services Poland and support with payroll in Poland may be particularly important. getsix® supports companies in the area of HR and payroll outsourcing in Poland, HR administration, employee documentation management and employee settlement processes in line with local requirements.

Most common mistakes in employee documentation

In practice, mistakes in employee documentation often result from outdated procedures or from documents being dispersed between HR, accounting, managers and electronic systems.

The most common irregularities include:

• incomplete personnel files,
• incorrect assignment of documents to parts A, B, C, D or E,
• lack of chronology and numbering of documents,
• absence of a list of documents in individual parts of the personnel files,
• storing excessive personal data,
• outdated authorisations for access to documentation,
• improper storage conditions for paper documents,
• lack of control over archiving periods,
• inconsistencies between HR data and data used for payroll calculations.

Such mistakes may create risks during inspections by the National Labour Inspectorate (PIP), disputes with employees or internal audits. For this reason, employee documentation should be reviewed regularly, especially in companies that are rapidly increasing headcount or changing HR and payroll systems.

How to organise employee documentation in Poland

Organising employee documentation should begin with an audit of personnel files and documents related to the employment relationship. The purpose is to verify whether the documentation is complete, correctly structured and stored in accordance with the regulations.

In practice, such a review may include:

• verification of the completeness of personnel files,
• checking the division of documents into parts A, B, C, D and E,
• analysis of working time records,
• review of leave and payroll documents,
• control of document retention periods,
• assessment of access to employee data,
• assessment of the security of paper and electronic documentation.

Well-organised employee documentation facilitates ongoing HR and payroll administration, reduces the risk of errors and makes it easier to respond to employee requests, inspections and management needs.

FAQ – employee documentation in Poland

Employee documentation in Poland is a key element of proper employment administration. It includes personnel files, working time documentation, payroll records, leave documents and other documents connected with the employment relationship. Correctly maintained documentation supports the employer’s legal security, the quality of HR processes and the accuracy of HR and payroll settlements.

Employers should ensure that documents are complete, properly organised, protected as personal data, subject to controlled access and stored for the correct retention periods. For foreign companies operating in Poland, adapting documentation to local labour law requirements is particularly important.

getsix® offers support in HR and payroll services in Poland, helping businesses keep employee documentation in an orderly, compliant and business-oriented manner. Contact us to discuss how we can support your HR and payroll processes in Poland.

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CUSTOMER RELATIONSHIPS DEPARTMENT

ELŻBIETA
NARON-GROCHALSKA
Head of Customer Relationships
Department / Senior Manager
getsix® Group

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