An employee has worked for two periods of employment with you in 2016:
Period 1: 1 January to 25 March
Period 2: 10 June to 15 September
On 15 September, your employee leaves after their second period of employment. You should complete the P45 as follows:
Date of commencement: 10 June
Date of cessation: 15 September
Your employee’s pay for the period 10 June to 15 September should be entered at ‘(b) Pay (this employment)’
Your employee’s tax for the period 10 June to 15 September should be entered at ‘(b) Tax deducted or tax refunded’
Enter the total pay and tax from all employments for the period 1 January to 15 September, including other employers. This should be entered at ‘(a) Total pay and tax deducted from 1 January last to date of cessation’.
The ‘Total pay’ figure should include the sum of:
Pay for Period 1 (1 January to 25 March)
Pay details from other employment: 26 March to 9 June (if any)
Pay for Period 2 (10 June to 15 September).