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Personal files
The employer creates and keeps personal files for each employee separately.
Personal files of an employee consist of 3 parts and include:
1) in part A - documents collected during the recruitment process;
2) in part B - documents concerning the employment and the course of work of the employee, including:
the employment contract, documents related to entrusted property which the employee must return or account for, document related to the improvement of professional qualifications, statements regarding the termination of the employment or change of terms of the employment in a different mode, documents relating to awarded prizes or distinctions as well as imposed fines
3) in part C - documents relating to the cessation of the employment, including:
a) a statement concerning the termination of the employment
b) concerning the request of issuing a work certificate (Article 97 (1) of the Labour Code) and related to not paying the employee in lieu of leave. (Article 171 (3) of the Labour Code),
c) copy of the issued certificate of work
d) confirmation of activities related to the occupation of salary for work in connection with the conducted enforcement proceedings
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Remaining employee records
- Working time record card
The employer creates and keeps a working time record card for each employee separately, which covers: work during each day, including work on Sundays and during holidays, at night, in overtime and during days off in view of a five-day work week time schedule, as well as duty time, holiday leaves, sickness leaves and other excused or unexcused work absences; in relation to young workers, the employer shall also record the time they work at jobs normally prohibited for young persons, but allowed in order to complete their vocational training,
- Personal remuneration card
The employer must create and keep a separate personal remuneration card for each employee with records of all the payments and benefits connected with the work performed. The card enables the employer to control the fulfilment of labour rights and the employee to check whether he/she received all due benefits. It could be a one general card created for tax, insurance and pension purposes or three separate cards, one for each purpose.
Personal remuneration cards are part of the main payment documents in each entity. All entered payment records and the records of work and employment time, should be transferred each month to the proper remuneration card. A single card consists of data from one calendar year, divided into months with an annual sum-up. Cumulative information on these cards, in view of the calendar year, serves the tax, insurance and pension purposes. They can be the subject of an audit by the Tax Office or the Social Insurance Office. In order to simplify this doubled payment documentation, it is allowed to combine the insurance and pension purposes, reducing the amount of cards to two.
- Card for recording clothing, footwear and personal protective equipment allocation as well as financial compensation for the use of private clothing and footwear and its laundry and maintenance.
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Tax records
- Revenue card
Is kept separately if the personal remuneration card does not have information allowing settling income tax. Information from the personal remuneration card kept for tax purposes (revenue card) are used by the employer to draw up the tax certificate PIT-11 and an annual tax statement.
The Regulation of the Minister of Finance from December 17th, 2002 on keeping revenue cards does not include a uniform example of such a card but only indicated the data it should consist.
According to it, the revenue card should include:
- name and surname of the employee
- Tax Identification Number (NIP)
- Personal Identification Number (PESEL)
- month relating to the remuneration
- gross income achieved in the said month (in cash and in kind)
- tax deductible expenses
- the social security contributions, meaning: pension, disability and sickness contributions
- the basis of accounting the advance in said month
- accumulated income from the beginning of the year (employers must control the fact, whether the employee has exceeded a tax threshold
- amount of income tax advance due
- the health contribution
- the date of transferring the advance to the relevant bank account of the Tax Office
Additionally, information which should be entered on it is:
- The employees statement for the purposes of accounting monthly personal income tax advances
- information on the reducing of the tax rate due to mutual tax statements with the spouse or for reasons of being a single parent.
- The above information is a minimum but the employer may at will expand it for his needs
- Remuneration card for social security purposes
Is kept separately if the personal remuneration card does not have information allowing settling the social security contributions. Information from the personal remuneration card kept for the social security, pension and disability contributions, are used by the employer to make draw information and declarations to the Social Insurance Office (ZUS) and certificates of employment and remuneration (ZUS Rp-7) as an annex to the application for a pension or disability benefit.
The remuneration card for social security purposes should contain:
- name and surname of the employee
- Tax Identification Number (NIP)
- Personal Identification Number (PESEL)
- month relating to the remuneration
- gross income achieved in the said month (premium charged and uncharged)
- the basis of the social security contribution
- the basis of the pension and disability contributions
- the social security contributions, meaning: pension, disability and sickness contributions
- the basis of the health contribution
- the health contribution (deducted from the remuneration and the due tax)
- amounts of benefits paid
The remuneration card for social security purposes should contain information on employment, that is: the date of employment, position, working hours, the amount and type of compensation.
It should also have a note on revenue from other sources if they are the basis of the Social Insurance Office (ZUS) contributions. The above information is necessary to determine the correct basis of the pension and disability contributions when the threshold amount is exceeded.