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Posted Thu, 05 May 2022 07:12:49 GMT by huggs212
Employee contract was terminated on 7th March. Employer and employee agreed that employee will receive two months full pay (March and April). Contract will end on 14th May. The employee's last full pay was on 29th April. So therefore the employee had already received two months full pay. Employee's P45 was processed dated 29th April. Should the employee's P45 been processed dated 14th May? If so, can the date be changed?
Posted Mon, 09 May 2022 08:19:36 GMT by HMRC Admin 19
Hi,

An employer decides what date the employee stops working for them (when they consider the employment to have ended).

If you have submitted the wrong leaving date on RTI submissions and P45 form you are not due to correct this as it may create a duplicate record for the employee. You should keep a supplementary paper record with the correct date if you put the wrong start or leaving date for an employee on their FPS and keep this for the required retention period in line with all payroll records.

Thank you.
Posted Fri, 19 Aug 2022 17:05:42 GMT by david blenkinsop
Hello, I have a query re the above response from HMRC Admin 19. I have recently been temporarily employed by an 'umbrella' company and through mutual agreement with them my employment was agreed to terminate Thursday 30th June and they have confirmed this in writing. So I believe this is my leaving date according to what Ive read here. However, their payroll section have insisted that I left on Sunday 3rd July because "that how their payroll system operates" - ie Monday to Sunday), and that is the date they insist on registering on the P45. Given the above difference - please advise what my leaving date really is.
Posted Tue, 23 Aug 2022 10:37:05 GMT by HMRC Admin 17

Hi,
 
Your leaving day would be the last day of employment, however they employer may put this as the last date of payment.

Thank you.
Posted Tue, 06 Sep 2022 11:42:25 GMT by chriscal
Hello, I have another query on a similar situation. A lot of our staff are on zero hour contracts, and they often stay on our system for a while after they have worked their last shift, as we usually don't know when this will be. Recently, we have sent a former worker a P45 and they have asked for the leaving date to be their last day worked, rather than the period the P45 was issued. Should we change the leaving date on the P45 to reflect this or should we keep it as it is? I would presume that the leaving date would not affect any other employment, an FPS was sent each period to show that they hadn't earned anything. Thanks
Posted Thu, 08 Sep 2022 12:14:52 GMT by HMRC Admin 20
Hi chriscal,

No, you would not issue a further P45 or an amended P45.
If no further payments were made to the employee then no further action is required.
Guidance can be found in: CWG" Booklet paragraph 1.14

 1.14 Standard payments made when, or after, an employee leaves

Thank you.

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