The Accountability is a principle of the General Data Protection Regulation (GDPR). According to Article 5(2) GDPR, the controller is responsible for compliance with the data protection principles and must be able to demonstrate compliance.
What does accountability under GDPR mean?
Accountability means that compliance with data protection regulations must not only be genuinely ensured. The controller must also be able to demonstrate compliance with the relevant data protection principles in a transparent manner.
She is therefore often referred to in English as Accountability designated.
Which data protection principles does the accountability principle refer to?
Accountability refers to the principles for the processing of personal data set out in Article 5(1) GDPR. In particular, these include:
- Lawfulness, fairness and transparency
- earmarked funds
- Data minimisation
- accuracy
- Storage limit
- Integrity and confidentiality
The data controller must therefore not only observe these principles, but also be able to demonstrate compliance with them to the necessary extent.
to be able to prove
Which evidence is required depends on the nature, scope, circumstances and purposes of the respective processing as well as the risks associated with it.
To fulfil data protection obligations, depending on the specific circumstances, relevant evidence of compliant processing may include documented technical and organisational measures, records of processing activities, data protection impact assessments or other documentation.
Accountability does not require any specific single form of documentation, but rather the demonstrable compliance with the respective relevant data protection requirements.
What is the significance of accountability in the Payroll accounting?
When processing employee data in the Payroll, numerous personal data are processed. Where a company is the data controller for this under data protection law, the accountability of GDPR also applies to these processing activities.
The specific data protection requirements for employee and payroll data are encompassed in the term Data Protection in Payroll Accounting classified in more detail.
Accountability and Bookkeeping – what is the difference?
Data protection accountability is not equivalent to the documentation and evidence requirements of Bookkeeping.
For Bookkeeping, tax records and their retention are subject to specific commercial and tax law regulations. The fact that traceability and documentation may also be required there does not make these requirements an accountability obligation within the meaning of Article 5(2) GDPR.
In short: In data protection law, accountability is the obligation to be able to demonstrate compliance with the GDPR principles.
