National Minimum Wage and National Living Wage - record keeping

Keeping and storing minimum wage records

Guide

National Minimum Wage and National Living Wage records do not have to be kept in any particular form. They can be kept on paper or on computer, for example. But you must be able to produce the records for an individual pay reference period for an individual worker in a single document on request. For more information see National Minimum Wage and Living Wage pay reference period.

You also have legal duties under the Data Protection Act around how you keep staff records and what you do with them. For more information on record-keeping, see staff records.

How long do minimum wage records need to be kept?

You must keep records for a minimum of three years after the end of the pay reference period following the one that the records cover.

For example, if a person is paid each calendar month, their records for the month of May 2015 would have to be kept until the beginning of July 2018. It is a criminal offence not to keep records for the required period.