You are legally required to keep sufficient records to show you are meeting National Minimum Wage and National Living Wage requirements.
For many employers there will be no need to maintain separate records - existing payroll and business records will be sufficient. For example, the pay records you keep for PAYE (Pay As You Earn) and National Insurance contributions may be enough to show you are paying at least the national minimum wage to your workers.
Your records will be used in the event of a dispute - it is your responsibility to prove you are meeting minimum wage requirements. It is a criminal offence if you fail to keep sufficient records.
This guide explains your record keeping requirements and the rights of access to these records that your workers and HM Revenue & Customs compliance officers have.