Section 16B

An employer must— keep records which are adequate to show whether the employer has complied with the entitlements conferred by regulations 13(1), 13A(1), 15B(2) and 16(1) and the requirements in regulations 14(2) and (6) and 15E(2); retain such records for six years from the date on which they were made. The records referred to in paragraph (1)(a) may be created, maintained and kept in such manner and format as the employer reasonably thinks fit.

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Source: legislation.gov.uk · retrieved 2026-09-04