Key dates for employers

From 6 April 2009, all employers must show the employee’s date of birth and gender on all forms P45 part 1, P45 part 3, P46, P46(Pen) or P46(Expat), whether they file these forms online or on paper. Both the online and paper versions of these forms have been modified to take this information.

Those with 50 or more employees must file all these forms online, just as they already file their Employer Annual Return (P35 and P14s) online.

From 6 April 2010, in line with draft regulations currently out for public consultation, most employers will have to file their 2009-2010 Employer Annual Return (P35 and P14s) online by 19 May 2010. This will affect those employers who have fewer than 50 employees, and who are not yet filing online. These employers should start preparing for this change now. Failing to file your Employer Annual Return online may result in a penalty being charged.

If you cease as an employer (with 49 or fewer employees) during 2009-10 you will be able to file your final Employer Annual Return on paper, provided you do so on or before 5 April 2010. If you file your final Employer Annual Return on or after 6 April 2010 you will need to do so online.

Employers with nine or fewer employees may be able to use the Employer CD-ROM to file their Return online if they use the P11 Calculator on the 2009 CD-ROM to calculate pay and tax for all their employees.

From 6 April 2011, in line with the same draft regulations, most employers will be required to file their in-year PAYE starter and leaver forms (P45, P46 and similar pension information) online.