When an employment ends

When an employee transfers to another branch

Note

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