Employers: From 6 April 2009, if you have 50 or more employees you must send your starter and leaver notifications online

From 6 April 2009, you will have to send your starter and leaver notifications online if you have 50 or more employees. This is in addition to the ongoing requirement for you to submit your Employer Annual Return (P35 and P14s) online. If you do not do so you may face a penalty.

The starter and leaver forms that you must send online from 6 April 2009 are:

• P45 Part 1 – details of employee leaving
• P45 Part 3 – new employee details
• P46 – details of new employees starting work who do not have a P45
• P46 (Pen) – new pension details
• P46 (Expat) – details of those seconded to work either wholly or partly in the UK whilst remaining employed by an overseas employer

Common errors on starter and leaver forms

It is important that the information that you send meets quality checks, otherwise it will be returned to you for correction.
The most common errors employers and agents make when sending starter and leaver forms include:

• P45(1) with no leaving date
• P45(1) which shows a cumulative tax code but where the ‘Total pay to date’ is left blank
• P45(1) which shows a non-cumulative tax code but where the ‘Total pay in this employment’ is not completed
• P45(3), P46 or P46(Pen) with no date of starting
• P46 where there is no Statement ticked

There is more information about sending your starter and leaver notifications online at PAYE Online Filing for Employers.