Quite apart from the question of retaining accounting documents, there is no clear answer to the general question regarding the time for which the personal files of employees must be kept.
The time for which a document is kept depends upon the type of document in question and the purpose of retaining that document.
As a guideline, it is appropriate to cite Article 4(1)(d) of the Law of 2 August 2002 on the protection of persons regarding the processing of personal data which makes it clear that data may be retained only for a period not exceeding the time necessary for the achievement of the purposes for which they are collected and processed.
Thus, employers are advised to draw a distinction between the various documents in the personal files of the employees and to proceed on a case-by-case basis.
For documents forming part of an employer’s accounts, the legally prescribed period of 10 years provided for in Article 16 of the Code of Commerce is binding.
For all documents relating to the employment relationship with an employee (employment contract, , addenda, warnings, assessments), the employer is advised to keep them at least until expiry of the legal period within which an employee may contest the termination of his employment contract, and throughout the duration of any legal proceedings, if an action is brought before the courts.