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Posted Wed, 15 May 2024 13:05:12 GMT by Jackco
Hi I have an employee who left my employment and we've now calculated his holiday entitlement and seen he is still entitled to a small payment which is under the LEL. Do I need to generate a payslip for this employee and file this payment with RTI? Or is there any other option?
Posted Mon, 20 May 2024 12:23:38 GMT by HMRC Admin 8
Holiday pay and final payment of salary for an employee who left still needs to be reported via RTI.
If you have already issued the employee with a P45 then you will need to report this as a pyment after leaving and provide the employee with a letter detailing the date they made the payment, the gross amount of the payment, the amount of PAYE tax deducted and confirmation that this is a payment made to them after they left.  
Do not give the employee another P45.  More information can be found at:
What to do when an employee leaves
Thank you.

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