Paper or Electronic Documents?

An increasing number of documents are no longer printed on paper, opting for a more eco-friendly and space-saving solution: electronic documents. Electronic invoices, for example, have been successfully used for some time, and this year, electronic referrals to specialists have been introduced. However, some documents accumulated over the years, such as employee records, are difficult to digitize, and it can be a time-consuming process. Therefore, many organizations still maintain paper files and folders. Additionally, certain types of documents are easier to create and store in paper form, especially for individuals who have exclusively used this format for years.

How Long to Keep Tax Documents?

According to current regulations, tax documents, including income tax returns, tax declarations, invoices used for tax deductions, and postal or electronic confirmations of document submissions, should be kept for 5 years. This period is counted from the tax year to which the tax settlement relates.

How Long to Keep Social Security (ZUS) Documents?

The retention periods for ZUS (Social Security) documents depend on when they were submitted. All documents submitted to this office until the last day of 2011 should be kept for 10 years. Documents submitted to ZUS from January 1, 2012, onward should be kept for 5 years, starting from the date of submission. Depending on how the documents were submitted to ZUS, their copies should be kept in the same form: paper documentation in paper form and electronic documentation in electronic form.

How Long to Keep Employee Documents?

The duration for retaining employee documents depends on the date of employment or contract termination. Employee documents for individuals employed until the end of 2018 should be kept for 50 years, starting from the day the person stopped working for the company. Since the beginning of 2019, beneficial changes have been implemented, significantly reducing the retention period for this type of documentation. Employee documentation for individuals hired after January 1, 2019, should be kept for only 10 years.

How to Destroy Paper Documents?

If paper documents contain personal data, they should be destroyed in a way that prevents their reconstruction. Many companies specialize in paper document destruction services. When the appropriate time has passed, and you no longer need to retain tax, ZUS, or employee documents, it's worth finding a method to effectively dispose of them.