Nederlands
The overview below provides a summary of the retention periods and the foundations.
Personnel file in general:
The maximum retention period for personnel files is, based on the GDPR, the guidelines of the Dutch Data Protection Authority (AP) and the Wbp Exemption Decree, set at a maximum of two years after the end of the employment relationship. Longer retention is only permitted if there is a legal obligation, such as the fiscal retention obligation, or in legal proceedings. Article 5 paragraph 1 sub e AVG stipulates that personal data may not be retained for longer than is strictly necessary. As soon as there is no longer a need, the data must be destroyed to guarantee the privacy of employees. The AP has therefore set a retention period of a maximum of two years in its guidelines.
What falls under the retention period of two years after the end of employment relationship?
The following documents fall under this retention period of two years after the end of employment:
- Employment contract: employment contracts (and changes thereto) may be retained for up to two years after the end of employment, while salary agreements must be retained for up to seven years. This is related to the principle of data minimisation, which means that personal data must be retained for as short a time as possible unless a legal obligation prescribes otherwise. The AP sets a retention period of two years for personnel files, but tax obligations require that salary information/employment conditions remain available for seven years. The advice is to destroy employment contracts after two years and to retain only the fiscally relevant salary agreements for seven years.
- Study documents (certificates);
- CVs of employees who have entered into employment;
- Absence files; retention period of two years follows from the AP's policy rule 'The sick employee'.
- Evaluations and performance;
The two-year period after termination of employment may be extended in the event of an employment dispute or an ongoing legal case. As soon as this necessity ceases, the files must be destroyed.
We also have a retention period of seven years!
General administration
The retention period for administrations is seven years, as laid down in Article 52 of the General Tax Act (AWR). The Tax Authorities oblige companies to retain all data that are relevant to taxation during this period, including financial administration and general company data. This includes the following documents:
- 30% scheme: tax scheme;
- Payslip: part of payroll administration;
- Declaration: part of financial administration;
- Annual statement: part of payroll administration;
- UWV: data relating to social security entitlements fall under the fiscal retention obligation;
- Agreements other than employment contracts*: insofar as these concern freelance or supplier agreements.
Deviating statutory retention period of five years;
- ID card
The retention obligation of five years after the end of employment for a copy of an identity card is based on the Wage Tax Act 1964 and the AWR. This obligation is further elaborated in the Wage Tax Implementation Decree 2011, which specifically regulates the administrative obligations of employers. According to article 7.5 of the Wage Tax Implementation Decree 2011, an employer must retain a copy of an employee's identity card for the duration of the employment and for five years after the end thereof.
- Wage tax declaration
Wage tax declarations must be retained for five years after the end of the employment. This obligation follows from the Wage Tax Implementation Decree, the GDPR and the guidelines of the AP. After this period, the need to retain the declaration lapses, and on the basis of the GDPR the document must then be destroyed.
Automatic monitoring of the retention period
In eveHRyday we automatically monitor the retention periods, as soon as you upload a document make sure you select the correct document type. We have linked the legal retention periods as described above. You can easily load an overview of expired documents via the documents menu to remove them from your system.