Keep the right employment records

As an employer, you must keep specific records about your employees and your payroll. Each duty comes from different legislation, and each has its own retention period. This guide brings the duties together in one place, so you can check what you need to keep and for how long.

This guide applies to every employer, from the point you take on your first employee. Some duties, such as right-to-work checks and PAYE records, apply as soon as you employ anyone. Others, such as pension auto-enrolment records, apply once your duties under the Pensions Act 2008 start.

National Minimum Wage and pay records

You must keep records that show you have paid at least the National Minimum Wage or National Living Wage for every pay reference period.

Right-to-work check records

You must keep a copy of the document you checked when you confirmed an employee's right to work in the UK. This is separate from your other payroll and HR records.

Working time and holiday pay records

You must keep records to show you have complied with the 48-hour weekly limit, opt-out agreements and night-worker health assessments. A separate duty to keep annual leave and holiday pay records came into force on 6 April 2026.

PAYE and payroll records

You must keep the payroll records HMRC needs to check you have deducted and reported the right amount of Income Tax and National Insurance.

Pension auto-enrolment records

You must keep records that show you have met your automatic enrolment duties for each worker.

Employment contracts and statutory pay records

You must keep a copy of each employee's written statement of employment particulars, and records of statutory pay such as Statutory Maternity Pay. Statutory Sick Pay has no separate record-keeping duty. Keep SSP payments as part of your general PAYE records.