Keeping personal files of employees

Pursuant to the provisions of Article 94 clause (9a) of the Labour Code, the employer is obliged to keep records on matters related to the employment relationship. Regardless of the form of business and the number of persons employed, personal files should be established and maintained, separate for each employee.

Personal files are of particular importance in the event of disputes concerning claims arising from employment relationships. Pursuant to the provisions of the Regulation of the Minister of Labour and Social Policy of May 28, 1996.

Personal files should consist of three parts:

  • A – covering documents collected in connection with applying for employment,
  • B – gathering documents on the establishment of an employment relationship and the course of employment,
  • C – containing documents relating to the termination of the employment of the person concerned.


Negligence in keeping employee records may result in a fine of PLN 1,000 to PLN 30,000. The most convenient solution is to charge professionals with the management of employee personal files. This ensures that the process is reliable and correct.

Optimum International Tax Experts Tax Office, run by us, has rich experience in servicing companies and keeping personal files of employees. Contact us and be sure that your company's accounting and tax matters are handled by professionals.