Starting or leaving employment (P45)

Overview

Note:

The information on this page refers to employments that ceased on or before 31 December 2018.

You are not required to issue a P45 for employments which cease after 31 December 2018. For current requirements, see Employer obligations post 1 January 2019.

You should complete a P45 when your employee:

  • leaves your employment
  • is granted a career break
  • dies while in your employment.

Only one P45 should be issued to your employee when they leave. You must not provide an employee with copies of their P45. If they lose their P45, you may give them a letter showing all the information contained in the P45. If the employee has died while in your employment you should send all four parts to Revenue.

You might give your employee an additional payment that was not included on the P45. If you do, you must complete a P45 supplement form in respect of any payments made on or before 31 December 2018. Any payments that you submitted in the original P45 do not need to be included in the P45 supplement.

Next: Completing the general details section of the P45