Germany retention periods 2026 for payroll and HR records

API The retention periods as REST API, JSON and CSV, with the legal basis for every period.

How long payroll accounts, accounting vouchers and working time records must be kept, since 2015.

Working time limits are in the rest break calculator.

Last checked against the sources on September 26, 2026. Next expected change: only if the law changes.

REST /v1/hr/aufbewahrung-personalMCP hr_aufbewahrung_personalCLI qk aufbewahrung-personal

Retention periods in years for payroll accounts, accounting vouchers such as payslips, books and financial statements, business letters and working time records under the Working Hours Act and the Minimum Wage Act. Includes the cut for vouchers from ten to eight years from 2025 and rules on when periods start, social security pay records and job applications.

Valid on September 26, 2026

Payroll accounts: 6 years
Accounting vouchers, such as payslips and payroll posting records: 8 years
Records of start, end and duration of working time under the Minimum Wage Act: 2 years

Source: § 147 AO, § 257 HGB, § 41 EStG, § 28f SGB IV, § 16 ArbZG, § 17 MiLoG
License: Values from official works (§ 5 UrhG). Use of the compilation under the Quellenkontor terms of use.
Updates: when the law changes
Coverage: Germany, from 2015

A value doesn't match the official source? Report an error. We check against the primary source and document every correction in the changelog.

api.quellenkontor.dev/v1/hr/aufbewahrung-personal?datum=2026-10-01

Zur API-Doku →

curl "https://api.quellenkontor.dev/v1/hr/aufbewahrung-personal?datum=2026-10-01" \
  -H "Authorization: Bearer $QK_KEY"

import { Quellenkontor } from "@quellenkontor/sdk";

const qk = new Quellenkontor(process.env.QK_KEY);
const daten = await qk.hr.aufbewahrungPersonal({ datum: "2026-10-01" });

import os
from quellenkontor import Quellenkontor

qk = Quellenkontor(api_key=os.environ["QK_KEY"])
daten = qk.hr.aufbewahrung_personal(datum="2026-10-01")

$ qk aufbewahrung-personal --datum 2026-10-01

{
  "name": "hr_aufbewahrung_personal",
  "arguments": {
    "datum": "2026-10-01"
  }
}

This is how an agent calls the tool. Server setup is described in the MCP docs.

Antwort200 OK · JSON

{
  "datensatz": "aufbewahrung-personal",
  "datum": "2026-10-01",
  "vorlaeufig": false,
  "werte": {
    "lohnkonto": 6,
    "buchungsbelege": 8,
    "buecher_abschluesse": 10,
    "handelsbriefe": 6,
    "arbeitszeit_arbzg": 2,
    "arbeitszeit_milog": 2
  },
  "bestandteile": [
    {
      "id": "lohnkonto",
      "name": "Lohnkonten",
      "gruppe": "Steuer und Buchführung",
      "art": "aufbewahrungsfrist",
      "einheit": "jahre",
      "wert": 6,
      "gueltig_ab": "2015-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 41 Abs. 1 Satz 9 EStG",
      "quelle": {
        "titel": "Bekanntmachung der Neufassung des Einkommensteuergesetzes vom 8. Oktober 2009 (BGBl. I S. 3366)",
        "url": "https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl109s3366.pdf"
      },
      "hinweis": "Bis zum Ablauf des sechsten Kalenderjahres, das auf die zuletzt eingetragene Lohnzahlung folgt. Lohnkonto für 2020 mit letzter Eintragung im Dezember 2020: aufbewahren bis 31. Dezember 2026.",
      "naechster_wert": null,
      "status": "festgelegt",
      "erwartet": null,
      "letzter_wert": null
    },
    {
      "id": "buchungsbelege",
      "name": "Buchungsbelege, etwa Lohnabrechnungen und Belege zur Lohnbuchung",
      "gruppe": "Steuer und Buchführung",
      "art": "aufbewahrungsfrist",
      "einheit": "jahre",
      "wert": 8,
      "gueltig_ab": "2025-01-01",
      "gueltig_bis": null,
      "rechtsgrundlage": "§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes",
      "quelle": {
        "titel": "Viertes Bürokratieentlastungsgesetz vom 23. Oktober 2024 (BGBl. 2024 I Nr. 323)",
        "url": "https://www.recht.bund.de/bgbl/1/2024/323/VO.html"
      },
      "hinweis": "Gilt für alle Unterlagen, deren zehnjährige Frist am 31. Dezember 2024 noch nicht abgelaufen war (Artikel 97 § 19a Abs. 2 EGAO). Ausnahme: Institute nach § 1 Abs. 1b KWG, Versicherungsunternehmen unter Aufsicht nach dem VAG und Wertpapierinstitute behalten die zehnjährige Frist nach § 147 Abs. 3 Satz 1 AO in der am 31. Dezember 2024 geltenden Fassung (Artikel 97 § 19a Abs. 3 EGAO in der Fassung von Artikel 17 des Gesetzes zur Modernisierung und Digitalisierung der Schwarzarbeitsbekämpfung vom 22. Dezember 2025, BGBl. 2025 I Nr. 369, in Kraft seit 30. Dezember 2025; vorher sollte die Achtjahresfrist für sie ab 1. Januar 2026 greifen). Nach Handelsrecht gelten ebenfalls acht Jahre, für dieselben Institute seit 30. Dezember 2025 zehn Jahre (§ 257 Abs. 4 HGB).",
      "naechster_wert": null,
      "status": "festgelegt",
      "erwartet": null,
      "letzter_wert": null
    }
  ],
  "hinweise": [
    "Die Frist beginnt mit dem Schluss des Kalenderjahres, in dem die Unterlage entstanden ist (§ 147 Abs. 4 AO). Für Buchungsbelege gilt die Übergangsregel in Art. 97 § 19a EGAO."
  ],
  "lizenz": "Werte aus amtlichen Werken (§ 5 UrhG). Nutzung der Zusammenstellung nach den Nutzungsbedingungen von Quellenkontor.",
  "stand": "2026-09-26",
  "zitat": "Aufbewahrungsfristen am 01.10.2026: Lohnkonten: 6 Jahre; Buchungsbelege, etwa Lohnabrechnungen und Belege zur Lohnbuchung: 8 Jahre; Aufzeichnungen über Beginn, Ende und Dauer der Arbeitszeit nach dem Mindestlohngesetz: 2 Jahre. Rechtsgrundlage: § 41 Abs. 1 Satz 9 EStG. Quelle: Bekanntmachung der Neufassung des Einkommensteuergesetzes vom 8. Oktober 2009 (BGBl. I S. 3366), https://www.bgbl.de/xaver/bgbl/start.xav?startbk=Bundesanzeiger_BGBl&jumpTo=bgbl109s3366.pdf. Daten: Quellenkontor (quellenkontor.dev).",
  "datenstand": "2026-09-26.29"
}

Response shortened. All parameters and response fields are in the Retention periods reference.

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Tax and bookkeeping 2026

As of September 26, 2026.

Legal citations stay in German, exactly as they appear in the official sources.

Component	Value	Type	Valid	Legal basis	Source
Payroll accounts	6 years	aufbewahrungsfrist	from January 1, 2015	§ 41 Abs. 1 Satz 9 EStG	Source
Accounting vouchers, such as payslips and payroll posting records	8 years	aufbewahrungsfrist	from January 1, 2025	§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes	Source
Books, records, inventories, annual financial statements and management reports	10 years	aufbewahrungsfrist	from January 1, 2025	§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes	Source
Business letters received and sent and other tax-relevant documents	6 years	aufbewahrungsfrist	from January 1, 2025	§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes	Source

Working time 2026

As of September 26, 2026.

Component	Value	Type	Valid	Legal basis	Source
Records of working time exceeding eight hours per working day	2 years	aufbewahrungsfrist	from January 1, 2015	§ 16 Abs. 2 Satz 2 ArbZG	Source
Records of start, end and duration of working time under the Minimum Wage Act	2 years	aufbewahrungsfrist	from January 1, 2015	§ 17 Abs. 1 Satz 1 MiLoG	Source

Retention periods since 2015

Every change to a component with its validity, newest first.

Component	Value	Type	Valid	Legal basis	Source
Accounting vouchers, such as payslips and payroll posting records	8 years	aufbewahrungsfrist	from January 1, 2025	§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes	Source
Books, records, inventories, annual financial statements and management reports	10 years	aufbewahrungsfrist	from January 1, 2025	§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes	Source
Business letters received and sent and other tax-relevant documents	6 years	aufbewahrungsfrist	from January 1, 2025	§ 147 Abs. 3 Satz 1 AO in der Fassung von Artikel 3 Nr. 4 des Vierten Bürokratieentlastungsgesetzes	Source
Payroll accounts	6 years	aufbewahrungsfrist	from January 1, 2015	§ 41 Abs. 1 Satz 9 EStG	Source
Accounting vouchers, such as payslips and payroll posting records	10 years	aufbewahrungsfrist	January 1, 2015 to December 31, 2024	§ 147 Abs. 3 Satz 1 in Verbindung mit Abs. 1 Nr. 4 AO a. F.	Source
Books, records, inventories, annual financial statements and management reports	10 years	aufbewahrungsfrist	January 1, 2015 to December 31, 2024	§ 147 Abs. 3 Satz 1 in Verbindung mit Abs. 1 Nr. 1 AO a. F.	Source
Business letters received and sent and other tax-relevant documents	6 years	aufbewahrungsfrist	January 1, 2015 to December 31, 2024	§ 147 Abs. 3 Satz 1 in Verbindung mit Abs. 1 Nr. 2, 3 und 5 AO a. F.	Source
Records of working time exceeding eight hours per working day	2 years	aufbewahrungsfrist	from January 1, 2015	§ 16 Abs. 2 Satz 2 ArbZG	Source
Records of start, end and duration of working time under the Minimum Wage Act	2 years	aufbewahrungsfrist	from January 1, 2015	§ 17 Abs. 1 Satz 1 MiLoG	Source

Rules from statutes and administrative guidance

The retention period under the Fiscal Code starts at the end of the calendar year in which the document was created, the letter received or sent, or the last entry made (§ 147 Abs. 4 AO).
The period does not end as long as the documents matter for taxes whose assessment period has not yet expired (§ 147 Abs. 3 Satz 5 AO).
Shorter periods under non-tax laws do not affect the tax retention period (§ 147 Abs. 3 Satz 2 AO).
Under commercial law the same periods apply to merchants: ten years for books and financial statements, eight years for accounting vouchers, six years for business letters, each from the end of the calendar year (§ 257 Abs. 4 and 5 HGB). Institutions under § 1 Abs. 1b KWG, insurers supervised under the VAG and investment firms have kept accounting vouchers for ten years again since 30 December 2025 (§ 257 Abs. 4 Satz 2 HGB).
The payroll account must be kept until the end of the sixth calendar year following the last recorded wage payment (§ 41 Abs. 1 Satz 9 EStG).
Pay records, contribution statements and contribution returns for social security must be kept per employee and calendar year until the end of the calendar year following the last audit by the pension insurance (§ 28f Abs. 1 SGB IV).
There is no statutory retention period for application documents. What matters are the deadlines for discrimination claims: written claim within two months of receiving the rejection (§ 15 Abs. 4 AGG) and lawsuit within three months of the claim (§ 61b Abs. 1 ArbGG).

The API returns these statements in the regeln field, so software and agents can display them.

As JSON and CSV

Every request returns JSON. The history since 2015 is also available as a CSV file with format=csv, and with trennzeichen=semikolon it fits Excel with German regional settings. More in Responses and CSV.

Terminal

curl "https://api.quellenkontor.dev/v1/hr/aufbewahrung-personal/verlauf?format=csv&trennzeichen=semikolon" \
  -H "Authorization: Bearer $QK_KEY" -o aufbewahrung-personal.csv

Parameters

Parameters	Type	Meaning
`datum`date	date	Effective date in the format YYYY-MM-DD. Defaults to today.
`bestandteil`text	text	Return and cite only this component, for example for a single question (optional). Allowed values are the component ids.

All response fields with types, allowed values, defaults and error cases are in the Retention periods reference.

Questions about this dataset

How long must payslips be kept?

As accounting vouchers eight years; until the end of 2024 it was ten years (§ 147 Abs. 3 AO). Banks, insurers and investment firms keep ten years. The payroll account itself is kept until the end of the sixth calendar year after the last wage payment (§ 41 Abs. 1 EStG).

When does the retention period start?

At the end of the calendar year in which the document was created (§ 147 Abs. 4 AO).

How long must working time records be kept?

At least two years (§ 16 Abs. 2 ArbZG, § 17 Abs. 1 MiLoG).

How often is the dataset updated?

When the law changes. We check the data against the official sources every week, and every change is logged in the changelog. On the Pro plan, a webhook notifies your server.

Germany retention periods 2026 for payroll and HR records

Tax and bookkeeping 2026

Working time 2026

Retention periods since 2015

Rules from statutes and administrative guidance

As JSON and CSV

Parameters

Questions about this dataset

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