Leavers

When an employee chooses to leave the company, you may have a range of feelings about that person, you still have some important tasks to complete.

Good to know...

• If the employee leaves on the 5th of April, no P60 The P60 form is issued by employers each employee detailing their taxable income and deductions made by PAYE (both for income tax and National Insurance contributions) for the tax year (6 April to 5 April). The P60 has to be given to employees by 31 May. Parts 1 and 2 of the P14 were rendered redundant by RTI at the beginning of the 2013/2014 tax year. will be generated.

• An employee has to be employed to receive a P60. You may want to create a P60 before making the employee a leaver.

• If an employee returns to work for you, you should create a new employee record.

•  If you need to pay the employee after they have left, you need to make a payment after leaving.