Storage of documents in the employee's personal files

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Many people dealing with HR matters have the dilemma of what the storage of documents in personal files should look like. Which documents should be kept on file and which should not. You will find the answer to this question in this article.

Storage of documents in personal files - legal basis

Joke. 94 point 9a of the Labor Code shows that the employer is obliged to keep documentation in matters related to the employment relationship and keeping personal files of employees. What should be included in personal files is determined by the Regulation of the Minister of Labor and Social Policy of 28 May 1996 on the scope of keeping documentation by employers in matters related to the employment relationship and the manner of keeping employee personal files. The regulation distinguishes three parts, which should consist of files: parts A, B and C.

Part A contains documents collected while applying for employment, part B - documents collected during the period of employment, and part C - documents in connection with its termination. It should be emphasized here that in the last two cases the legislator used the term "in" which means that the employer may place documents other than those specified in the act.

In that case, where should documents that are not specified in the act, but are commonly used in the personnel circulation, be kept? This includes:

Leave requests

The legislator did not prohibit the storage of the documents mentioned in the question in the discussed set, however, the provisions of the regulation argue for excluding them from the documentation of personal files. The application for annual leave in paper or electronic form is a document in the field of working time, used on the basis of internal regulations or instructions. Working time records, which include annual leave, is an absolutely required document, however, it has not been specified as compulsorily kept in part B of the personal files - therefore, it is even more difficult to recognize that applications for annual leave should be stored in it. An additional confirmation in favor of not keeping the applications for annual leave in files is their relatively large number. Keeping documents in the personal file on leaves would make it difficult to use them. It is common to keep leave requests for timesheets, which seems reasonable and practical.

Medical certificates

With the ZUS ZLA document, i.e. with a medical certificate, a similar situation occurs as with leave applications - with the difference that as long as it is still in paper form, this document, after recording in the work time record, should be kept with payroll documentation.

PIT-2

This document was not specified in the regulation in question as a document that must be kept in personal files. However, it is indispensable and absolutely required to be submitted during the employment period (after conclusion of the contract). The employee is obliged to submit such a document, which results from Art. 32 sec. 3 of the Act on Pdof. The employer may keep such a declaration outside the employee files, however, for practical reasons, it is convenient to include the document in the personal file.

Application of increased tax deductible costs

When calculating the advance payment for the pfof, the workplace applies increased tax deductible costs if the employee submits a declaration that his place of permanent or temporary residence is located outside the town where the workplace is located. This is due to Art. 32 sec. 5 in connection with Art. 22 sec. 2 point 3 of the Act on Pdof. In this situation, this document may be included in part B of the personal file. The regulation on keeping personal files does not mention this statement, but the doctrine of the discussed issue is dominated by the view that declarations of the so-called tax (PIT-2 and on the application of increased costs) can also be stored in a separate set of documents for this purpose.