Working time records: what UK and Irish employers must keep in 2026

At a glance

This guide is general information, not legal advice. Northern Ireland has its own Working Time Regulations (NI) 2016, and collective agreements, sector orders or contracts can add duties. Check your situation with an employment adviser, Acas (GB) or the WRC (Ireland).

United Kingdom: what the Working Time Regulations require

Regulation 9 of the Working Time Regulations 1998 (WTR) is the core record-keeping rule. Since 1 January 2024 it reads, in short:

An employer need not record each worker's daily working hours in order to comply with paragraph (1) if the employer is able to demonstrate compliance without doing so.

Working Time Regulations 1998, reg. 9(3), inserted by S.I. 2023/1426

Paragraph (1) still requires records adequate to show whether you have complied with:

• the 48-hour average weekly limit (reg. 4(1)) – normally averaged over 17 weeks, unless the worker has signed an opt-out;
• the limits for young workers (reg. 5A) – 8 hours a day and 40 hours a week for under-18s;
• the night work limits (reg. 6) – an average of 8 hours in 24, and no more than 8 hours in any 24 for hazardous night work;
• the health assessments offered to night workers (reg. 7).

The records must be kept for two years from the date they were made, in any manner and format you reasonably think fit (reg. 9(2)). For workers who have opted out of the 48-hour limit, keep the signed opt-out agreement.

Why most employers still record daily hours

The 2024 change removed the need to record hours day by day only if you can prove compliance another way – for example, fixed contracts of 37.5 hours with no overtime and a rota that never changes. As soon as people work overtime, shifts, nights or variable hours, the simplest proof is a record of actual start and end times. That same record also supports:

• National Minimum Wage records – total pay and total hours worked, including overtime and absences, kept for at least 6 years. Average pay across all hours worked must not fall below the minimum wage.
• Holiday records – see below.
• Rest breaks and rest periods – 20 minutes if the working day is over 6 hours, 11 consecutive hours of daily rest, and 24 hours of weekly rest (or 48 hours per fortnight).
• Tribunal claims for unpaid wages or holiday pay, where your records are your evidence.

New since 6 April 2026: holiday records for 6 years

Section 35 of the Employment Rights Act 2025 inserted regulation 16B into the WTR. From 6 April 2026, employers must keep records adequate to show compliance with annual leave entitlement and holiday pay rules, kept for six years from the date they were made. Holiday pay for the first four weeks of leave must reflect the worker's normal pay, which includes regular overtime – one more reason to record overtime accurately.

The same Act creates the Fair Work Agency, a single body for enforcing workers' rights such as minimum wage and holiday pay. From 1 October 2026 the general time limit for bringing most employment tribunal claims also increased from 3 to 6 months.

What happens if you don't keep records

Failing to keep the records required by the WTR can be a criminal offence, enforced by the Health and Safety Executive or the local authority depending on the workplace. Not paying the minimum wage, or falsifying pay records, is also a criminal offence, and HMRC can name employers and impose penalties. Fines are set by the courts and enforcement bodies, so we don't quote amounts here.

The EU ruling and why the UK went a different way

On 14 May 2019 the Court of Justice of the EU ruled in case C-55/18 (CCOO v Deutsche Bank) that, to make the Working Time Directive (2003/88/EC) effective, member states must require employers to set up an objective, reliable and accessible system for measuring each worker's daily working time. Each country decides the details, including the form of the system and exemptions for small businesses.

The UK left the EU at the end of 2020 and never amended the WTR to match the ruling. Instead, the 2023 amendment (in force 1 January 2024) states expressly that daily hours need not be recorded where compliance can be shown otherwise. EU member states, including Ireland, are still bound by the ruling. If you also employ people in Spain, Italy, Germany or another EU country, check that country's rules – some are moving to mandatory digital records. See our overview of digital time recording laws.

Ireland: the Organisation of Working Time Act 1997

Section 25 of the Organisation of Working Time Act 1997 requires employers to keep records showing whether the Act is being complied with for each employee. The records are kept at the workplace (or, for someone working in several places, where their work is directed from) and retained for at least 3 years.

The Organisation of Working Time (Records) (Prescribed Form and Exemptions) Regulations 2001 add detail. According to Citizens Information, the employer must keep:

• the employee's name, address, PPS number and a short description of their duties;
• a copy of the contract of employment and of any written notice of working time, such as the weekly rota;
• the days and hours worked each day and week;
• leave taken each week, including annual leave and public holidays, with the pay received and any extra pay for working a public holiday;
• rest breaks and rest periods, unless you qualify for the exemption (for example, you inform employees in writing of their entitlements and have a written procedure for reporting a missed break).

Records can be kept electronically, for example with a clock-in system, or manually on Form OWT1 (or a similar form), which the employee can fill in weekly and the employer signs. WRC inspectors can get full access to the records, so keep them in a form an inspector can understand.

The burden of proof shifts to you

Section 25(4) is the part that matters most in practice: if you have not kept the required records, you must prove you complied with the Act in proceedings before the WRC or Labour Court. Without reliable hours, defending a claim about breaks, rest periods or Sunday work becomes very hard. Failing to keep records is also an offence; Citizens Information cites a fine of up to €1,900.

Key Irish working time limits

What a good working time record looks like

Whichever country you are in, a record that covers the following will meet the common core of UK, Irish and EU rules:

1. Who: employee name and, if you have several sites, the location.
2. When: date, actual start time and actual end time – made at the moment, not typed up at month end.
3. Breaks: start and end, or total minutes.
4. Totals: daily and weekly hours, overtime, night and Sunday hours separated.
5. Leave: annual leave, public holidays, sick leave, unpaid leave, with clear codes.
6. Corrections: who changed what, when and why – without deleting the original.
7. Confirmation: the employee's agreement with the monthly hours.
8. Retention: kept for the longest period that applies to you (6 years covers UK pay and holiday records and Ireland's 3 years).

Paper and spreadsheets are still legal in both countries. If you use them, start with our free timesheet template or an attendance register, and fill them in daily.

How QRtimetrack helps you keep compliant records

QRtimetrack records the real start and end time when it happens. Employees clock in from their own phone by scanning a QR code, inside a GPS zone (with an optional selfie), or at an entrance tablet with a PIN, a printed badge or a personal rotating code.

• Server time and audit trail: every correction is logged with the reason and the person who made it.
• Breaks, overtime, night and weekend hours are calculated from the punches; overtime can be confirmed by the employee with a QR scan and photo.
• Leave requests are approved in the app and appear in the same report as hours.
• Month close: you lock the period, employees confirm or dispute their hours from the phone.
• Exports in Excel, CSV or PDF with start, end, breaks and totals per day – ready for an inspector, HMRC or your accountant.
• GDPR: data hosted in the EU (Frankfurt), no biometric data stored, and a DPIA template to help you document your assessment.

Pricing: €1.99 per active employee per month, minimum 5 billed (€9.95/month), excl. VAT. 7-day free trial for up to 10 employees, no card.

Start keeping reliable records – free for 7 days

Frequently asked questions