PAYE61025 - Employment maintenance: create employment: Employer responsibilities

When an employee starts in employment the employer must ask the employee for Parts 2 and 3 of form P45 given to them by any previous employer (or by the Department for Work and Pensions Office if the employee was previously unemployed and claiming Jobseeker바카라 사이트™s Allowance).

An employee may not give a form P45 to a new employer because

  • The last employer failed to give them the form
  • It has been lost
  • The employee was previously self-employed or at school or college
  • The employee does not want the new employer to know what the previous employer paid or the code operated

Or

  • For some other reason

If the employee fails to provide the P45, the employer is required to

  • Submit starter information on their Full Payment Submission (FPS)

Unless

  • The employee earns below the taxable limit and states that this is their only or main employment

In these circumstances the employer must complete a starter checklist or equivalent record of an employee바카라 사이트™s starter declaration for three tax years for audit purposes.