What staff records am I legally required to keep?
You need to maintain a number of records. Scroll through the carousel to view the main ones:
PAYE and payroll records
You must keep records showing what you pay your employees, deductions made, reports and payments to HMRC, employee leave and sickness absence, tax code notices and taxable expenses and benefits.
PAYE records must generally be kept for three years from the end of the tax year they relate to. HMRC can check your records and, if you don’t keep adequate records, may estimate what you owe and charge a penalty of up to £3,000.
Working time
You should keep adequate records relating to employees’ working time so that you can demonstrate compliance with the Working Time Regulations, including relevant limits on working time, night work and rest requirements.
The records you need will depend on your workers and their working arrangements, so check the current requirements that apply to your business.
Annual leave and holiday pay
Employers must keep detailed records of annual leave and holiday pay for at least six years from the date the records were made. Records should include information such as the annual leave taken and the holiday pay paid.
You can choose how you create and store these records, but you must be able to demonstrate that you’re meeting your obligations.
National Minimum Wage and National Living Wage
You must keep sufficient records to demonstrate that workers have been paid at least the National Minimum Wage or National Living Wage that applies to them.
These records must generally be kept for at least six years. Payroll records may provide much of the evidence you need, but you may also need records of hours worked, employment terms and other information used to calculate minimum wage pay.
Statutory Sick Pay
You should keep appropriate records of employees’ sickness absence and Statutory Sick Pay (SSP). You can choose how you keep sickness records, but HMRC may need to see them if there’s a dispute about an employee’s entitlement to SSP.
Health and safety records
You may need to keep records relating to workplace accidents, injuries, occupational diseases and dangerous occurrences. Certain incidents must also be reported under the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations (RIDDOR).
Depending on your business, you may also need or choose to retain other health and safety records, such as risk assessments, health and safety training and workplace assessments. Keeping appropriate records can help demonstrate how you’ve managed workplace risks and met your health and safety responsibilities.
PAYE and payroll records
You must keep records showing what you pay your employees, deductions made, reports and payments to HMRC, employee leave and sickness absence, tax code notices and taxable expenses and benefits.
PAYE records must generally be kept for three years from the end of the tax year they relate to. HMRC can check your records and, if you don’t keep adequate records, may estimate what you owe and charge a penalty of up to £3,000.
Working time
You should keep adequate records relating to employees’ working time so that you can demonstrate compliance with the Working Time Regulations, including relevant limits on working time, night work and rest requirements.
The records you need will depend on your workers and their working arrangements, so check the current requirements that apply to your business.
Annual leave and holiday pay
Employers must keep detailed records of annual leave and holiday pay for at least six years from the date the records were made. Records should include information such as the annual leave taken and the holiday pay paid.
You can choose how you create and store these records, but you must be able to demonstrate that you’re meeting your obligations.
National Minimum Wage and National Living Wage
You must keep sufficient records to demonstrate that workers have been paid at least the National Minimum Wage or National Living Wage that applies to them.
These records must generally be kept for at least six years. Payroll records may provide much of the evidence you need, but you may also need records of hours worked, employment terms and other information used to calculate minimum wage pay.
Statutory Sick Pay
You should keep appropriate records of employees’ sickness absence and Statutory Sick Pay (SSP). You can choose how you keep sickness records, but HMRC may need to see them if there’s a dispute about an employee’s entitlement to SSP.
Health and safety records
You may need to keep records relating to workplace accidents, injuries, occupational diseases and dangerous occurrences. Certain incidents must also be reported under the Reporting of Injuries, Diseases and Dangerous Occurrences Regulations (RIDDOR).
Depending on your business, you may also need or choose to retain other health and safety records, such as risk assessments, health and safety training and workplace assessments. Keeping appropriate records can help demonstrate how you’ve managed workplace risks and met your health and safety responsibilities.