Prodloužení zákonné doby archivace mzdových listů

Extension of the statutory period for archiving payroll records

The amendment to the Pension Insurance Act, which was promulgated in the Collection of Laws in December under the number 455/2022, also introduced partial changes to the Act on the Organisation and Implementation of Social Security (No. 582/1991 Coll.).

One of the innovations, which affects all employers, is the extension of the legal deadline for archiving employee payroll (i.e. wage lists) and accounting records of data needed for pension insurance purposes. The existing 30-year retention period for these documents has been extended by 15 years by the amendment. Employers will now be obliged to keep the documents in question for 45 calendar years following the year to which the documents relate.

According to the related explanatory memorandum, the extension of the archiving period is necessary in particular because the existing period is no longer sufficient in practice due to the increasing retirement age. Another factor is the progressive extension of the reference period for establishing the employee's personal assessment base, which starts in 1986.

In the case of wage lists or the aforementioned accounting records kept for the recipients of the old-age pension, the existing time limit, i.e. the obligation to keep the documents for 10 years following the year to which they relate, remains in force.

This change is effective from 1 January 2023.

If you have any questions, please contact the author of this article or the EY team you are working with.

Author:

Radka Růžičková