Every New Zealand employer keeps two records for each person: a wages and time record and a holiday and leave record, for 6 years. Tick what you keep now and the gaps show. Then print it, or save it as a PDF, for your file.
Or press Ctrl+P (Cmd+P on a Mac).
Checked against the legislation on 6 October 2026. General information, not legal advice.
The wages and time record
Employment Relations Act 2000, section 130(1). One for each employee, kept up to date "at all times".
The holiday and leave record
Holidays Act 2003, section 81(2). It can be part of the wages and time record (s 81(5)).
Keeping them, and showing them
Employment Relations Act 2000 and Holidays Act 2003, with Employment New Zealand's guidance.
of 30 ticked. Anything not ticked is a gap to close.
What changes on 6 August 2028
The Employment Leave Act 2026 replaces the Holidays Act on 6 August 2028, and it changes section 130 too. Until then the rules above apply, and the new ones cannot be followed early.
The 6 years is written into section 130: wages and time information is kept for at least 6 years after it is entered, and longer while it matters to a case or when a Labour Inspector's notice says so.
The record shows the hours worked each day in each pay period, and the pay itemised by category, such as ordinary time, overtime, penal rates, commission and allowances.
A new section 130A asks for a pay statement for each pay period someone works or is on paid leave.
An employee's request to see their record is answered as soon as practicable.
Leave under the new Act is worked out from the hours people work, so the daily hours record carries more weight from 2028. Our article on wage and time records for NZ employers explains each rule in more depth.
Questions
How long do NZ employers have to keep wage and time records?
Six years. The Holidays Act 2003 says each holiday and leave entry is kept for at least 6 years after it is made, and an employee can ask for any part of their wages and time record from the last 6 years. Employment New Zealand says to keep both for 6 years, including for people who have left.
Do I have to keep timesheets?
You have to keep the hours worked each day in each pay period. A timesheet is the usual way to do it. For someone on agreed, fixed hours who works exactly those hours, stating the usual hours in the record, the agreement or a roster is enough.
What is the fine for not keeping wage and time records?
A Labour Inspector can issue a $1,000 infringement notice for each failure, up to $20,000 in fees in any 3 months. Instead, the Employment Relations Authority can order a penalty of up to $10,000 for an individual or $20,000 for a company, but not both for the same conduct.
Can an employee ask to see their records?
Yes. You must give them, or someone they authorise, access to their wages and time record, or a copy or an extract, immediately. For the holiday and leave record, you must comply as soon as practicable.
Does this change in 2028?
Yes. From 6 August 2028 the Employment Leave Act 2026 writes the 6 years into section 130 itself, asks for pay itemised by category, and adds a pay statement for each pay period. Until then the Holidays Act applies.
