PAYE62015 - Employment maintenance: cease employment: employer responsibilities

When an employee leaves employment the employer must

  • Provide the employee with a P45 parts 1A, 2 and 3.
  • Send leaving information to HMRC on their employees Full Payment Submission (FPS)
  • If an employee dies, the employer enters the date of death in the date of leaving field on the FPS

If the employee was claiming Jobseeker’s Allowance »Ê¹ÚÌåÓýapp Department for Work and Pensions Office

  • Sends in P45 part 1 to HMRC
  • Hands the P45 part 1A, 2 and 3 to the employee. »Ê¹ÚÌåÓýapp employee keeps Part 1A and gives Parts 2 and 3 to any new employer

However, there are some exceptions these are when an

  • Employee retires on pension. In these cases where the pension
  • Is paid by the employer, the employee is not regarded as having left and no form P45 or leaving information should be submitted on the FPS