Document retention period
A document retention period is the time during which a document must be kept in an organization to confirm legal, financial, tax or archival significance.
Contents
What is a document retention period
A document retention period is the period of time during which a document must be kept in an organization to ensure its legal, financial, tax or archival significance. Retention periods are established by legislation (152-FZ on personal data, 402-FZ on accounting, 125-FZ on archival affairs), regulations (Rosarkhiv Order No. 236) and internal regulations of organizations.
In simple terms, the retention period is the time during which you are obliged to keep a document in order to confirm your rights or facts of economic activity at any time. Compliance with document retention periods is critical for electronic document flow and electronic archives.
Main document retention periods
- 5 years: Primary accounting documents, tax returns, cash documents.
- 50 or 75 years: Documents on personnel (personal files, employment contracts, personal cards, labor books).
- 45 years: Documents on industrial accidents.
- Permanently: Charters and constituent documents, annual financial statements, documents on the creation of an organization.
- 3 years: Vacation schedules, occupational safety instruction logs.
- 1 year: Requests for time off.
How the retention period is calculated
The document retention period is calculated from January 1 of the year following the year the records were closed. Example: if a document was created and transferred to the archive in 2024, the retention period starts from January 1, 2025. It is important to ensure readability and integrity using electronic archives and backup systems (RBS).
Organization of document storage
- Separation by retention periods — documents with different terms are stored separately.
- Ensuring safety — temperature and humidity regime for paper, reserve storage systems for electronic.
- Period control — maintaining a list of files and automatic control using EDF systems.
- Destruction — after the retention period expires, documents are destroyed with the drawing up of an act.
Liability for violating retention periods
Violation of retention periods entails administrative liability under the Code of Administrative Offenses of the Russian Federation. For officials, a fine of 2,000 to 5,000 rubles; for legal entities, 20,000 to 50,000 rubles. For the destruction of documents before the retention period expires, a fine of up to 300,000 rubles.
Frequently asked questions
How many years must primary accounting documents be kept?
Primary accounting documents must be kept for 5 years. The period is calculated from January 1 of the year following the year of closing. For EDF systems the periods are the same as for paper.
How long are personnel documents kept?
Personnel documents are kept for 50 years (documents closed after January 1, 2003) and 75 years (before January 1, 2003). Exception — documents on industrial accidents (45 years).
What happens if a document is destroyed before the retention period expires?
Destruction entails a fine of 2,000 to 5,000 rubles for officials and 20,000 to 50,000 rubles for legal entities, and under Art. 13.25 of the Code of Administrative Offenses — up to 300,000 rubles.
How do you correctly calculate the document retention period?
The period is calculated from January 1 of the year following the year of closing. This rule applies to both paper and electronic documents in document flow systems.
How do you correctly destroy documents with an expired retention period?
The procedure includes creating an expert commission, drawing up an act on the destruction of documents and direct destruction. The destruction of electronic documents is confirmed by acts in the electronic archive.
Which documents are stored permanently?
Charters, constituent documents, certificates of state registration, annual financial statements, documents on the creation and reorganization of an organization are stored permanently.
How to organize retention period control in EDF?
In EDF systems the control is automated: each category of documents is assigned a retention period, the system tracks the end date and notifies responsible employees.
Other terms in «Document flow»
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