Does an employer need to provide evidence that it is meeting the requirements of the national minimum wage?

Employers must keep records for three years after the pay reference period following the pay period that the records cover to show that they are meeting their obligations under the National Minimum Wage Act 1998. The records should be kept in the form of a single document for each worker. Workers are entitled to inspect the records if they have reasonable grounds for believing that they have not been paid the national minimum wage. A worker can complain to an employment tribunal if the employer fails to produce records that have been requested in the correct manner. HM Revenue and Customs can also inspect employers' records.