The employer may provide the employee with information contained in monthly (broken down into months) reports concerning this employee electronically only upon with employee’s consent. In our assessment, there are no legal obstacles for the consent to be granted electronically (e.g. by email).

In the case of providing the reports in the form of electronic documents, it must be remembered that the document should be signed with qualified electronic signature of the person responsible for providing these documents.

If the employee has received the said information contained in monthly reports for all months of a given calendar year, the employer is no longer obliged to provide the employee with annual information for the same calendar year by 28 February of the following year. In such case the employee has already received the information about all data contained in the relevant monthly reports presented for this employee by the employer in the given calendar year.

The employer is not obliged to receive from the employee an acknowledgement of receipt (and of having read) by the employee of the report sent electronically. For evidence purposes it will be enough to be able to prove that the information was sent by the employer and entered the employee’s server, thus making it possible for the employee to read the message.
 

Find more in the PRO HR June 2021.