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The Undersecretariat has approved updated retention schedules for documentary series, specifically regarding payroll and remuneration records for public employees (CSCDA Opinion 44/2025). The regulation establishes custody periods for management, intermediate, and central archives, as well as the conditions for permanent preservation or disposal. This resolution applies to the Ministry of Labour and Social Economy to ensure documentary heritage management in accordance with Law 16/1985.
For Human Resources and Economic Management units within the Ministry, the regulation defines new protocols for the transfer and disposal of payroll files. Public employees' remuneration records are now subject to regulated custody, which may involve permanent preservation or disposal following the established periods. Administrations must adjust their archiving and document disposal processes according to the new opinions approved by the CSCDA.
The tax team reviews your specific situation.
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