In the UK you’re required to keep payroll records for three years. This is to make sure your employees’ rights are protected. HMRC can investigate your payroll records. If there are any problems with your employees’ details or pay – you may be subject to penalties.
Employee payroll records include PAYE payslips, payment summaries, tax reports and payment details. This includes hours worked and wages earned. These documents must all be legible and in English.