Home   Employing people   Employment related tax returns and forms  

End of year certificate (P60)

Note

2018 is the final year that you will issue a P60 to employees.  

From 1 January 2019, the P60 is abolished and replaced with an Employment Detail Summary, in line with PAYE Modernisation.

From 2019 onwards, an Employment Detail Summary is available to employees through MyAccount.

A P60 is a certificate of your employee’s annual pay and deductions. It contains details of their total pay and the following deductions:

You should copy this from their payroll record.

You must give each of your employees who were in your employment on 31 December a P60. It should be issued between 1 January and 15 February.

Your employee may require a statement of the amount of pay earned in the year rather than the amount actually paid. This should be given separately.

An employee may have been in employment on 31 December and left on that day. In this case they should be given a Form P45 and a Form P60. If they left before 31 December they should not get a P60.

Completing the P60 pay and tax figures

Your employee may have worked for you for more than one period during the year. In this case you must enter the pay figure for the latest period at Section (A) 3 of the form.

  • Example

    An employee works for four periods during the year with the same employer:

    Period 1: 1 January to 15 February

    Period 2: 21 April to 10 June

    Period 3: 18 August to 29 September

    Period 4: 24 November through to the following tax year.

    When you issue a P60 on 31 December, the employee's pay figure for the period 4 only be entered at Section (A) 3 on the P60.

    The employee's tax figure for that period should only be entered at Section (B) 3 on the P60. USC for that period should be entered at (D) 3 and (E) 3 on the P60.

    Where cumulative basis applies, the total pay and tax from all employments for should be entered on the P60 at Sections (A) 1 and (B) 1 respectively. USC for all employments should be entered at (D) 1 and (E) 1. The 'date of commencement of employment' entered on the P60 is the date from the latest period of employment: 24 November.

    Note: The pay and tax entries required on the P60 are slightly different to the entries required on the P35L.

    An employee may have worked for you a number of times during the tax year. The pay and tax figures entered on the P35L are the combined pay and tax figures for all periods in that year.

Published: 02 April 2024 Print this page

Back to homepage Back to top