🔹 Introduction

 Timekeeping is one of the key HR documents. The employer is obliged to maintain it for every employee – regardless of the employment contract and type of agreement. It is the basis for the correct calculation of wages, overtime, vacations, allowances, sickness benefits, and compliance with regulations.
 

🔸 1. Legal Basis

• Art. 149 § 1 of the Labor Code
• § 6 of the MPiPS regulation of May 28, 1996 regarding the scope of maintaining employee documentation
• PIP Act – control of the accuracy of records

🔸 2. Who Must Maintain Timekeeping?

 Every employer – regardless of the number of employees, legal form (company, sole proprietorship), or work system – must maintain records:

• for employees employed under a employment contract (full-time and part-time),
• for contractors subject to hourly rates (since January 1, 2017).

🔸 3. What Does Timekeeping Include?

 According to regulations, the records should include:

• Number of hours worked - ✅ Yes
• Start and end times of work - ✅ Yes (if required by the system)
• Work on Sundays and holidays - ✅ Yes
• Night work - ✅ Yes
• Overtime work - ✅ Yes
• Employee on-call - ✅ Yes
• Vacations (annual leave, parental leave, etc.) - ✅ Yes
• Justified and unjustified absences - ✅ Yes
• Days off granted for overtime - ✅ Yes
   
  📌 Since 2019, the actual number of hours worked must be recorded, not just general information about attendance.
   

🔸 4. Form of Timekeeping

 Timekeeping can be maintained:

• in written form (timekeeping card),
• in electronic form (e.g., HR systems, ERP),
• separately for each employee.

📁 The records constitute a separate document, kept alongside personal files (part D of employee documentation – after changes in 2019).
 

🔸 5. Storage Period

• The timekeeping records must be stored for 10 years from the end of employment – in accordance with Art. 94 point 9b of the Labor Code. 

🔸 6. Employee Access to Records

The employee has the right to:

• view their records,
• request a copy or printout upon their request,
• report irregularities (e.g., absence of overtime, improper marking of vacation).

🔸 7. Consequences of Errors or Lack of Records

- Lack of records - Fine from 1,000 to 30,000 PLN (Art. 281 of the Labor Code)
- Underreporting hours - Employee claims, PIP control
- Lack of overtime marking - Potential payment of salary adjustment with interest
- Lack of records for contractors (with hourly rates) - Invalidity of the minimum wage, PIP penalty

 

🔸 8. Practical Example

Service company employs workers on 3 shifts.
  ➡️ In the electronic system they record:

• entry/exit times (RFID card reader),
• vacations, sick leave, and business trips.

 ➡️ The HR department generates a monthly report, approved by the manager.
 ➡️ It is kept separately for each employee, exported to PDF, and stored for 10 years.
 

📚 Summary

Maintaining timekeeping - Every employer has an obligation
Recording working hours - Yes – mandatory since 2019
Storing for 10 years - Yes
Separate for each employee - Yes
Paper or electronic form - Any – must be legible

 

✅ Recommendations 

• Implement an automatic time registration system (integrated with HR),
• Use uniform coding (e.g., U – vacation, NB – unpaid leave, Z – sick leave),
• Regularly audit the accuracy of records – e.g., once a quarter,
• Inform employees of their right to view and the rules for calculating hours.