These records must be maintained for each applicable worker for two years from the date on which they were made. A failure to keep such records is an offence for which the penalty in England and Wales is an unlimited fine.
The Regulations confirm that employers do not need to record each worker's daily working hours, provided that they can demonstrate compliance with the limits listed above without doing so.
From 6 April 2026, employers also have a duty to keep records to show that they are complying with their statutory annual leave obligations under the Working Time Regulations 1998. These records must be kept for at least six years, in any format the employer reasonably thinks fit.