◉ Statutory obligations * General finance/accounting — three years; * Income tax and National insurance returns — three years (minimum); * Payroll and wage records — six years (minimum); * Employment contract/written particulars of employment — six years after termination; * Working time and rest periods records — two years (minimum) after relevant period; * Records of payments made in respect of hours worked — three years (minimum); * Sick pay statements, including related medical certificates — three years (minimum) after last entry made; * Maternity pay records — three years (minimum); * Retirement benefit records (pension schemes) — six years (minimum) after relevant event; * Records of juveniles – until age 21; * Asbestos exposure records – 4 years; * Occupational medical exams related to hazardous substances (lead exposure records) — 40 years (minimum) since last entry made; * Ionising radiation exposure records – 50 years, or until age 75 …
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