CIPD - Retention of personnel and other related records

HR practice

Revised May 2010

This factsheet gives introductory guidance. It:

provides a checklist of statutory and recommended retention periods for various classes of personnel documents
is based on legal requirements and good personnel practice.

About this checklist

The checklist below is divided into two parts:

Records for which there are statutory retention periods, with the statutory authorities given.
Records for which no statutory retention periods exist, but for which recommended retention periods are given.

The legal position

There is a substantial and complex amount of EU and UK legislation which has an impact upon the retention of personnel and other related records. Examples of legislation dealing with particular categories of records are provided in the boxes below. Other important statutes, statutory instruments, EU Directives, and further provisions and proposals include the following:

Acts

Limitation Act 1980
Data Protection Act 1998
Freedom of Information Act 2000
The Regulation of Investigatory Powers Act 2000
Anti-Terrorism, Crime and Security Act 2001

Statutory instruments

Privacy and Electronic Communications (EC Directive) Regulations 2003 (SI 2003/2426)
The Regulation of Investigatory Powers (Acquisition and Disclosure of Communications Data: Code of Practice) Order 2007 (SI 2007/2197)
The Data Retention (EC Directive) Regulations 2009 (SI 2009/859)

Directives

Data Protection Directive 95/46/EC
Privacy and electronic communications Directive 2002/58/EC

Further special provisions may arise affecting the retention of or access to data, for example:

In the context of the criminal law, the Anti Terrorism, Crime and Security Act 2001 Part 11 provides a lengthy code of practice for voluntary retention of communications data.
To provide security services with a reliable log of mobile and fixed phone calls, telecommunication companies must keep telephone call logs for one year. Internet service providers must retain communications data (including internet access, email and telephone calls - mobile and landline) for one year.
In the field of immigration, the UK Borders Act 2007 and the Immigration, Asylum and Nationality Act 2006 may enable access to personnel records in certain circumstances.

Access to personnel records

The Data Protection Act (DPA) applies to most personnel records, whether held in paper, microform, or computerised format. Under the DPA data must not be kept any longer than is necessary for a particular purpose.

Computerised systems are covered by the law, as are certain manual systems: to be covered, manual systems must be organised into a 'relevant filing system'. Even manual filing systems in existence before 24 October 1998 when the DPA came into force are now required to comply fully with the Data Protection Directive.

Subject to certain exceptions (as detailed in Schedule 7 of the Data Protection Act 1998) employees have the right to access their records and the employer is under an obligation to ensure that the data is accurate. Before releasing such data to a third party the employer must seek the permission of the individual concerned. See our factsheet on data protection for further details.

Go to our Data protection factsheet

The Information Commissioner has issued an Employment Practices Data Protection Code in four parts:

Part 1: Recruitment and selection
Part 2: Employment records
Part 3: Monitoring at work
Part 4: Information about workers health.

The various parts of the Code, together with additional guidance notes are available on the Information Commissioner’s website – see the Useful Links section below.

Storage format of personnel records

In the event that employment contracts/accident record books and other personnel records are needed for the purpose of a legal action, the originals must be made available or the employer must explain what happened to the original documents backed up by what is known as a 'statement of truth'.

Destruction of records

When employers really no longer need to keep certain data, destruction must take place securely and effectively, for example, by shredding.

Statutory retention periods

The table below summarises the main legislation regulating statutory retention periods. However, if in doubt, the government’s Business Link website (see Useful contacts below) advises that it is a good idea to keep records for six years (five in Scotland), to cover the time limit for bringing any civil legal action.

Record	Statutory retention period	Statutory authority
accident books, accident records/reports	3 years after the date of the last entry (see below for accidents involving chemicals or asbestos)	The Reporting of Injuries, Diseases and Dangerous Occurrences Regulations 1995 (RIDDOR) (SI 1995/3163) as amended. Special rules apply concerning incidents involving hazardous substances (see below).
accounting records	3 years for private companies, 6 years for public limited companies	Section 221 of the Companies Act 1985 as modified by the Companies Acts 1989 and 2006
income tax and NI returns, income tax records and correspondence with the Inland Revenue	not less than 3 years after the end of the financial year to which they relate	The Income Tax (Employments) Regulations 1993 (SI 1993/744) as amended, for example by The Income Tax (Employments) (Amendment No. 6) Regulations 1996 (SI 1996/2631)
medical records and details of biological tests under the Control of Lead at Work Regulations	40 years from the date of the last entry	The Control of Lead at Work Regulations 1998 (SI 1998/543) as amended by the Control of Lead at Work Regulations 2002 (SI 2002/2676)
medical records as specified by the Control of Substances Hazardous to Health Regulations (COSHH)	40 years from the date of the last entry	The Control of Substances Hazardous to Health Regulations 1999 and 2002 (COSHH) (SIs 1999/437 and 2002/2677)
medical records under the Control of Asbestos at Work Regulations medical records containing details of employees exposed to asbestos medical examination certificates	40 years from the date of the last entry 4 years from the date of issue	The Control of Asbestos at Work Regulations 2002 (SI 2002/ 2675). Also see the Control of Asbestos Regulations 2006 (SI 2006/. 2739)
medical records under the Ionising Radiations Regulations 1999	until the person reaches 75 years of age, but in any event for at least 50 years	The Ionising Radiations Regulations 1999 (SI 1999/3232)
records of tests and examinations of control systems and protective equipment under the Control of Substances Hazardous to Health Regulations (COSHH)	5 years from the date on which the tests were carried out	The Control of Substances Hazardous to Health Regulations 1999 and 2002 (COSHH) (SIs 1999/437 and 2002/2677)
records relating to children	until the child reaches the age of 21	Limitation Act 1980
Retirement Benefits Schemes – records of notifiable events, for example, relating to incapacity	6 years from the end of the scheme year in which the event took place	The Retirement Benefits Schemes (Information Powers) Regulations 1995 (SI 1995/3103)
Statutory Maternity Pay records, calculations, certificates (Mat B1s) or other medical evidence	3 years after the end of the tax year in which the maternity period ends	The Statutory Maternity Pay (General) Regulations 1986 (SI 1986/1960) as amended
Statutory Sick Pay records, calculations, certificates, self-certificates	3 years after the end of the tax year to which they relate	The Statutory Sick Pay (General) Regulations 1982 (SI 1982/894) as amended
wage/salary records (also overtime, bonuses, expenses)	6 years	Taxes Management Act 1970
national minimum wage records	3 years after the end of the pay reference period following the one that the records cover	National Minimum Wage Act 1998
records relating to woring time	2 years from date on which they were made	The Working Time Regulations 1998 (SI 1998/1833)

Recommended retention periods (where no statutory retention periods exist)

For many types of personnel records, there is no definitive retention period: it is up to the employer to decide how long to keep these records and it’s a question of judgement rather than there being any definitive right and wrong. An employer needs to consider what would be a necessary retention period, depending on the type of record. The advice in this factsheet is based on the time limits for potential tribunal or civil claims and aims to draw sensible conclusions as to how long keeping the records will protect an employer.

Where the recommended retention period given is 6 years, this is based on the 6-year time limit within which legal proceedings must be commenced as laid down under the Limitation Act 1980. Thus, where documents may be relevant to a contractual claim, it is recommended that these be retained for at least the corresponding 6-year limitation period.

Record	Recommended retention period
actuarial valuation reports	permanently
application forms and interview notes (for unsuccessful candidates)	6 months to a year. (Because of the time limits in the various discrimination Acts, for example the Disability Discrimination Act 1995, minimum retention periods for records relating to advertising of vacancies and job applications should be at least 6 months. A year may be more advisable as the time limits for bringing claims can be extended. Successful job applicants documents will be transferred to the personnel file in any event.
assessments under Health and Safety Regulations and records of consultations with safety representatives and committees	permanently
Inland Revenue approvals	permanently
money purchase details	6 years after transfer or value taken
parental leave	5 years from birth/adoption of the child or 18 years if the child receives a disability allowance
pension scheme investment policies	12 years from the ending of any benefit payable under the policy
pensioners' records	12 years after benefit ceases
personnel files and training records (including disciplinary records and working time records)	6 years after employment ceases
redundancy details, calculations of payments, refunds, notification to the Secretary of State	6 years from the date of redundancy
senior executives' records (that is, those on a senior management team or their equivalents)	permanently for historical purposes
time cards	2 years after audit
trade union agreements	10 years after ceasing to be effective
trust deeds and rules	permanently
trustees' minute books	permanently
works council minutes	permanently

CIPD viewpoint

Retention of records is an extremely complex and constantly changing area. Companies following good practice should have a document retention policy and monitoring programme that is communicated to all staff. These would encompass at least the time limits above. This may involve training, not only about the legal issues involved, but also why having organised records benefits the business. Senior management will need to show a commitment to ensure that these procedures are followed.

Useful contacts

Business Link: keep the right staff records

HM Revenue and Customs: starting the tax year

Information Commissioner: information for employers

Retention of personnel and other related records