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Retention period for timesheets: Rules and obligations

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The retention period for time sheets applies to all companies that are obliged to record working hours. We will tell you which rules you must observe as an employer and which obligations you must fulfill.

The retention period for timesheets

In times of digital time recording, it is easier in some ways to keep records. Digital files do not take up any space in the office and can simply be saved in folders on the work PC.

Nevertheless, you want to and should maintain order so as not to lose track. Outdated files are a disruptive factor in such an order. If you are thinking about getting rid of a few old files during your next desktop clean-up, you should bear in mind the deadlines that apply to proofs.

Time limits set out in the Working Hours Act (ArbZg) apply to evidence of recorded working time. At least when it comes to the retention period under labor law. This is two years.

However, this does not mean that you can simply shred all your documents digitally after two years. In addition to the retention period under employment law, there is also a retention period under tax law.

The retention periods under tax law apply across the board to all business documents. Timesheets fall into this category. With the start of 2025, the retention periods under commercial and tax law were reduced from ten to eight years. These eight years also apply accordingly to timesheets.

The difference between labor law and tax law

This distinction in the deadlines may seem strange at first, but there is a reason for it: labor law and other laws do not always interlock directly.

A retention period of two years complies with labor law, but should an inspection take place within the framework of the Minimum Wage Act, the situation is different again. This can still take place several years later and if the evidence is then missing, compliance with labor law is of no use at all.

The Wage Tax Act, the Minimum Wage Act or the Social Security Code refer to the retention periods under tax law and, as already mentioned, these are up to eight years.

The deadlines can also be shorter. For example, a deadline of six years applies to salary and wage documents. Customs and auditors of the statutory pension insurance scheme may request evidence retroactively for up to four years.

However, you are always well advised to keep all documents, evidence and receipts for the full eight years. That way, you can’t go wrong and you’ll have them to hand if anyone asks for them.

How long may time recording data be stored?

The General Data Protection Regulation (GDPR) stipulates that personal data may only be stored for as long as it is required for the purposes for which it was collected or processed. In short: as soon as the data is no longer required, it must be “destroyed”.

As timesheets are personal data, this also applies in this case.

In the case of digital evidence, this is quite simple: the data must be irrevocably deleted from all hard disks and servers. It must not be possible to recover it or store it somewhere in a remote folder.

In order to comply with this, it is important to keep everything in order: make sure that all data is only stored in one place. If you have to search for the data on five different hard disks and on several servers in different folders in eight years’ time, you will hardly be able to comply with the requirements.

In the case of written evidence, “destruction” is to be taken literally. Paper documents must no longer be legible. In most cases, the famous paper shredder is used here.

Violating data protection regulations can be very expensive, so we recommend that you comply with them. Create a clear organization for the files so that you can remove them as quickly and easily as possible when the retention periods have expired.

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