GOV.UK, PAYE and payroll for employers: keep payroll records for 3 years from the end of the tax year (GOV.UK, PAYE and payroll for employers: keeping records)
Payroll records under PAYE are kept for 3 years from the end of the tax year they relate to; minimum wage and holiday pay records have their own rules.
Dated 31 Oct 2026Source checked 31 Oct 2026Basis: primary text
Selling a company's data? This is one of the rules a sale has to meet, and the guide beside the button reads it in plain words.
- No data upload
- About two minutes
- No email needed
In the source's own words
“You must collect and keep records of: ... what you pay your employees and the deductions you make ... Your records must show you've reported accurately, and you need to keep them for 3 years from the end of the tax year they relate to.”
Figures it counts in
It is shown on its own, not counted into a figure.
Cited in this guide