According to the Basic Conditions of Employment Act (BCEA) in South Africa, employment-related documents must be kept. The BCEA does not specify whether these documents should be kept in hard copy or digitally, as long as they are stored securely in compliance with the Protection of Personal Information (POPI) Act.

It is recommended to keep these documents for a period of at least five years. as the income tax act prescribed a period of 5 years from the last date of entry therein, it is recommended that all employment related documents be kept for a period of 5 years from the last entry.

The records must be kept for a period of five (5) years from the date of the submission of the return and from the end of the relevant tax period if the person is not required to submit a tax return but has earned some form of taxable income. The employer must retain such records and make them available for scrutiny by the Commissioner.
• Employers who supply the tax certificate information on an electronic medium or electronically, must also keep such records for the prescribed period.