The employee file is the set of documents that the employer keeps for each person employed, from the contract to pay stubs and leave records. The Labor Code, Article 33, allows the collection only of data related to professional skills or the performance of the contract. After the employment relationship ends, the data are retained until that point, and beyond it only with the employee's consent.
This page provides the complete list of documents, the retention periods as prescribed by law, and the three mistakes that always appear during an inspection.
Read also: Employment Contract: The Complete Guide
In any labor dispute, the burden of proof lies with the party who has the document. When the document is missing, the employer loses, because the obligation to keep it is his.
This applies to salary, schedule, days off taken, disciplinary measures, and the start date. None of these can be proven by memory.
The employer, during the employment relationship, must not collect information about employees, except when such information relates to the employees' professional skills or is necessary for the performance of the contract.
Source: Labor Code, Article 33/1
The employee file has no legally prescribed form. The list below is what we maintain for each client. It covers both the Inspectorate's requirements and those of the tax administration.
| Document | When it is created | Why should |
|---|---|---|
| Individual Employment Contract | Before the first day | Test of the agreed-upon conditions |
| Verification of declaration ESIG027 | One day before the start | Proof that the employee filed on time. |
| Additional acts | Whenever the salary, schedule, or position changes | The change is made only by agreement. |
| Monthly pay stubs | Every month | Proof of payment and withholdings |
| License requirements and approvals | Whenever permission is required | Proof that the permit was granted or denied for cause. |
| Medical reports | In case of temporary disability | Insurance payment basis |
| Annual leave schedule | Updated throughout the year | The days taken and those remaining |
| Safety training test | At the beginning and periodically | Legal obligation for workplace safety |
| Disciplinary measures | When taken | Without a document, the measure remains invalid. |
| Completion documents | Departing or resigning | Notice, minutes, date of termination |
Read also: The twelve mandatory elements of the contract
The file is kept per person. The records are kept for the entire company and are the first thing the inspector looks for.
The practical difference between the file and the register is this. The file shows a person's history. The register shows the state of the entire enterprise on a given date. The inspection begins with the latter.
A company with 12 employees had signed contracts but no addenda for four pay raises and no leave records. The inspection closed with violations found for discrepancies between the contract and the payroll.
Violations of this nature fall under point 2 of Article 202, where the penalty goes up to thirty times the minimum monthly wage. With the minimum wage at 50,000 LEK, this means up to 1,500,000 LEK. Organizing the files would have cost an afternoon's work.
Read also: The documents the inspector is requesting
Article 33 limits collection to what is related to professional qualifications or the performance of the contract. Outside this framework are data on private life, political or religious beliefs, health status beyond what is necessary, and information on family members without legal justification.
The current general framework is Law No. 124/2024 on the protection of personal data, which replaced Law No. 9887/2008. According to it, the basis for processing an employee's data is the contract or legal obligation, not consent. This is important because consent can be withdrawn, whereas a legal obligation cannot.
Caution: Keeping a photocopy of an identity card is only allowed if it is necessary for a specific legal obligation. In practice, it is sufficient to record the personal identification number for tax reporting. Unnecessary photocopies are among the most common findings in personal data audits.
Read also: Proper reporting of employees and wages
The Code provides two different rules in points 4 and 5 of Article 33.
The general rule is that data processed in personnel files are retained until the end of the employment relationship. Processing beyond this period is only carried out with the employee's consent.
The special rule applies to the case provided for in Article 146(2). In that case, the data are retained for a six-month period from the date of receipt of the notification.
In practice, we retain financial documents for the periods required by tax and accounting legislation, which are longer, while personal data that do not serve a tax purpose we delete in accordance with the above rule. This separation is what we are required to explain whenever a data audit takes place.
This is the procedure we follow when we take on a client with unfiled documents.
Caution: When you're organizing old files, don't assign past dates to supplemental documents. Write the actual date of signing and note in the text that the change was implemented earlier. A document with an incorrect date worsens the situation, it doesn't improve it.
Read also: Payroll, contributions, and the wage cap
The contract, the ESIG027 declaration certificate, additional documents, pay stubs, leave requests and approvals, the leave schedule, the safety training certificate, and the disciplinary measures documents.
Yes, provided that the signed documents are kept as originals or reliably scanned and are immediately accessible during an audit.
According to Article 33, paragraph 5, until the end of the employment relationship, and beyond that only with the employee's consent. In the case of Article 146, paragraph 2, the deadline is six months from receipt of the notice.
Only when it is necessary for a specific legal obligation. For the tax return, the personal identification number is sufficient, so a photocopy is often unnecessary.
The employee register, then the signed contracts and the leave register. These three immediately show whether the actual situation matches the declared one.
If administrator He has an employment contract, yes, just like any other employee. If he acts solely as an organ of the company, his documents are the appointment resolution and the contribution declaration.
The employer. The obligation to maintain documentation rests with him and does not transfer to the employee or to an external accountant, except by written service agreement.
Read also: Additional act when salary or position changes.
