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NMWM12040 | Records, evidence, powers and offences: records: length of time to retain records

From HM Revenue & Customs · National Minimum Wage Manual

Example 3; records for pay reference periods ending before 1 April 2018

Relevant legislation

The legislation that applies to this page is as follows:

  • National Minimum Wage Regulations 2015, regulation 59(2) & 59(8)

General

Employers are legally required to keep sufficient records to show that they are meeting their National Minimum Wage obligations and paying their workers at least National Minimum Wage (NMWM12020).

The records:

  • are required to be kept in a form which enables the information kept about a worker in respect of a pay reference period to be produced in a single document (NMWM12030) and

  • from 1 April 2021 must be retained by the employer for a minimum of 6 years beginning with the day the pay reference period following the one that the records cover ends.

This applies to all records created after 1 April 2021 and to all records which an employer was required to keep immediately prior to 1 April 2021 under the previous requirement that records be kept for a minimum of 3 years.

  • For pay reference periods ending before 1 April 2018 employers are required to keep records for no less than 3 years.

  • The following examples illustrate this requirement:

Worked examples: illustration of time limits

Example 1: records for pay reference periods beginning after 1 April 2021

Pay reference periods (month ending)May 2021June 2021July 2021
Period to retain records6 years from end of 30 June 2021 (i.e., 29 June 2027)6 years from end of 31 July 2021 (i.e., 30 July 2027)6 years from end of 31 August 2021 (i.e., 30 August 2027)

Example 2:records for pay reference periods ending before 1 April 2021 and beginning after 1 April 2018

Pay reference periods (month ending)May 2019June 2019July 2019
Period to retain records6 years from end of 30 June 2019 (i.e., 29 June 2025)6 years from end of 31 July 2019 (i.e., 30 July 2025)6 years from end of 31 August 2019 (i.e., 30 August 2025)

Example 3: records for pay reference periods ending before 1 April 2018

Pay reference periods (month ending)May 2017June 2017July 2017
Period to retain records3 years from end of 30 June 2017 (i.e., 29 June 2020)3 years from end of 31 July 2017 (i.e., 30 July 2020)3 years from end of 31 August 2017 (i.e., 30 August 2020)