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

Employee documentation in Poland is mandatory for every employer. It includes personnel files and records on working time, leave, remuneration, payroll, disciplinary matters and termination. Records may be paper-based or electronic, but must be complete, confidential, orderly and protected. Irregularities may lead to a fine of PLN 1,000 to PLN 30,000.

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What does employee documentation include?

Employee documentation consists of employee personnel files and documents related to the employment relationship.

Personnel files cover recruitment, establishment and course of employment, employee liability, sobriety checks and termination.

Other records include working time records, leave applications, payroll lists, overtime documents, working time schedules, work clothing, personal protective equipment and employee equivalents.

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What duties does the employer have?

The employer must keep documentation separately for each employee. Records should be complete, chronological, assigned to the correct file part and protected against unauthorised access.

Duties also include protecting personal data, securing records against damage, loss or destruction, issuing copies and destroying documents correctly after the retention period.

Employee documentation in Poland may be paper-based or electronic. Electronic records require an ICT system ensuring data security, access control, user identification, change logging and document integrity.

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What are the parts of personnel files?

Personnel files in Poland consist of five parts:

• Part A – recruitment documents,
• Part B – establishment and course of employment,
• Part C – termination or expiry of employment,
• Part D – disciplinary or other statutory liability,
• Part E – sobriety checks or checks for alcohol-like substances.

Part B usually includes the employment contract, scope of duties, OHS documents, medical records, employment conditions, remote work documents and changes to employment terms.

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How long must records be stored?

Retention periods depend on the employment date:

• hired from 1 January 2019 – 10 years from the end of the calendar year in which employment ended,
• first reported for social insurance between 1 January 1999 and 31 December 2018 – generally 50 years, with possible reduction to 10 years after filing ZUS OSW and ZUS RIA,
• hired before 1 January 1999 – generally 50 years.

Employers should not keep employee records longer than required or justified, also because of personal data protection.

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What should foreign companies check?

Foreign companies employing staff in Poland must align global HR procedures with Polish labour law. This applies to employment contracts, Polish-language documents, working time records, personnel files, remote work rules, payroll documents and data protection procedures.

Common mistakes include incomplete files, wrong assignment to parts A-E, lack of chronology, excessive personal data, outdated access authorisations and inconsistencies between HR data and payroll calculations.

Read the full article here: Employee documentation in Poland – employer duties, personnel files and payroll records.

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If you have any further questions or require additional information, please contact your business relationship person or use the enquiry form on the HLB Poland website.

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