When an employment ends

When an employee transfers to another branch

An employee may transfer to another branch in the same company. The employer must enter a cessation date on the payroll submission for the final payment, if all of the following applies:

  • An 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

Published: 22 December 2025 Print this page

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