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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
- Personal revenue card
Taxpayers paying employees remuneration for the employment upon the labour relationships referred to in Article 12 of the Act on income tax, are required to lead individual (personal) revenue cards for employees, hereinafter referred to as "revenue cards". It is kept separately if the personal remuneration card contains no data to account for income taxes.
Revenue cards should include at least the following information: name and surname of the employee, Tax Identification Number (NIP) or Personal Identification Number (PESEL), the month of received remuneration, the total amount of gross remuneration received in said month (both in cash and in kind), tax deductible expenses, values of social security contributions (pension, disability and sickness), the basis of accounting the contribution in said month, accumulated income from the beginning of the year, amount of income tax advance due according to the regulations of the income tax law, contribution for the health insurance, amount of income tax advance due and the date of its transfer to the bank account of the relevant Tax Office
Details in the Regulation of the Minister of Finance from August 26th, 2003 on the keeping of revenue and expense tax books
- 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 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.