When an employment ends
When an employee transfers to another branch
The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
Your employee may transfer to another branch in the same company. You must enter a cessation date on your payroll submission for the final payment, if all of the following applies:
- Your employee transfers from one branch to another.
- Each branch is treated separately, with its own registration number.
- Separate employer returns are made from each branch.
Next: Arrears payments to a deceased employee