National Minimum Wage and National Living Wage records and reporting
You are legally required to keep sufficient records to show you are complying with the minimum wage requirements. If you do not - it is a criminal offence and you could be fined. For many employers, existing payroll and business records will be sufficient to demonstrate they are paying their workers the minimum wage and there is no need to maintain separate records specifically for minimum wage purposes. You must decide what counts as sufficient records for your business.
You must produce records for inspection if requested by your workers or an HM Revenue & Customs Compliance Officer.
Your records will be used in the event of a dispute. In civil claims the burden is on you - the employer - to prove you have paid your workers at least the minimum wage.
For information on record keeping, see National Minimum Wage and National Living Wage - record keeping.