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Employee file for foreign nationals
Record retention obligations for employers when employing foreign nationals
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What legal retention obligations employers must strictly observe when employing foreign skilled workers.
Which specific documents, such as the residence permit , must be copied and included in the employee file?
How you can archive the documents in a legally compliant manner to be optimally prepared for a tax audit .
When the right time has come for the data protection-compliant deletion of sensitive documents after the end of the employment relationship.
1. File management for foreigners
2. What information must be included in the employee file of foreign nationals?
3. Form of storage
4. How long must the employee file be kept?
5. FAQ Employee File Foreigners
6. Conclusion: Employee file of foreign nationals
1. File management for foreigners
Proper employee record-keeping is not just a matter of internal organization for companies , but a key legal compliance requirement . According to Section 4a Paragraph 5 Sentence 3 Number 2 of the German Residence Act (AufenthG), employees have a specific duty to cooperate , which is intended to ensure that the legal prerequisites for employment can be documented at any time. In practice, we often find that complete documentation is the most effective way to minimize legal risks during official audits.
Although a violation of these specific record-keeping obligations is not directly punishable by a fine under current legislation ( Section 98 of the Residence Act or Section 404 of the German Social Code, Book III), we strongly advise diligence. Irregularities in record-keeping can negatively impact future approval processes or lead to significant inquiries during social security audits. A well-maintained file is therefore the foundation for the legally compliant employment of foreign workers.
2. What information must be included in the employee file of foreign nationals?
The core of the documentation requirement is ensuring that the foreign employee is authorized to perform the specific job . The employer is therefore obligated to keep copies of the documents, including the residence permit and any supplementary documents. These documents serve as proof to the authorities that the legal requirements for market access have been met.
In addition to the standard residence permit (eAT), further specific certificates must be kept on file, depending on the employee's status. These include, in particular, work permits for seasonal employment and certificates of temporary residence or suspension of deportation, provided these authorize employment. We recommend always considering these documents as an integral part of the payroll records, as they are also relevant for social security purposes according to Section 8 Paragraph 1 No. 3 of the Contribution Procedure Ordinance.
3. Form of storage
Regarding the technical implementation, the legislator allows companies some flexibility, but nevertheless requires consistency. Documents authorizing employment can be archived either in paper or electronic form . It is important that legibility and the ability to link the documents to the respective employee are maintained throughout the entire retention period in order to withstand the requirements of a company audit.
We often advise our clients to opt for the digital format, as this facilitates linking with the rest of the payroll documents. According to Section 28f Paragraph 1 Sentence 1 of the German Social Code, Book IV (SGB IV), this information must be kept together with the other salary data. Regardless of the chosen format, the company should ensure that access to this sensitive data is protected by an appropriate authorization concept to comply with data protection regulations.
4. How long must the employee file be kept?
The basic obligation to retain records exists for the entire duration of employment and formally ends with the legal termination of the employment relationship. However, the employer 's responsibility usually does not end on the employee's last day of work. There are compelling reasons to retain the documents beyond this point, such as to defend against civil claims or to prove the legality of the employment during a subsequent audit.
Taking into account the statute of limitations provisions under Sections 195 and 198 of the German Civil Code (BGB), retention for up to three years after the end of the year of termination may be justified. Furthermore, social security law, specifically Section 28p of Book IV of the German Social Code (SGB IV), often requires storage until the end of the calendar year following the last audit . However, as soon as the purpose of the storage ceases to exist and no statutory retention periods apply, the documents must be destroyed in accordance with data protection regulations.
5. FAQ Employee File Foreigners
Do I have to keep the original residence permit?
No, the employer is only obliged to make a copy of the relevant documents and to keep them securely stored.
Are there fines if I lose the copy of my visa?
There is currently no specific administrative offense for violating the retention obligation under Section 4a of the Residence Act. Nevertheless, this can lead to significant problems during subsequent audits.
Do I also need to keep the documents for former employees?
Yes, for compliance reasons and to protect against civil claims or social security audits, longer retention is often necessary.
6. Conclusion: Employee file of foreign nationals
The careful archiving of residence permits and work permits is an essential part of corporate due diligence. Even if the absence of these documents is not immediately penalized, complete record-keeping protects the company from lengthy disputes with authorities or pension insurance providers. We are happy to support you in structuring your processes so that you comply with all deadlines and formal requirements in a legally compliant manner.
Further Information
[1] Timmermann/Uznanski/Mävers/Klaus, Employment of foreign workers, 2nd ed. 2025
[2] Offer/Mävers, Employment Ordinance, 2nd edition 2022
[3] Vorreuter, Academic Skilled Immigration: A Practical Guide, 1st edition 2024