PAYE61101 - Employment maintenance: create employment: work item 13 - P46 box A - live primary - secondary at same EMPREF (Action Guide)

Initial action

Steps 1 - 3

Review individual’s record

Steps 4 - 7

Close the work item

Step 8

1.

Select the EMPLOYMENT SUMMARY screen to view the relevant employment

2.

View the entries in more detail by going to the EMPLOYMENT DETAILS screen

3.

Before proceeding check the CONTACT HISTORY screen to view notes and to check previous actions taken

4.

Compare the start date of the secondary employment with the start date of the existing primary employment

Note: If more than one secondary employment is held on the EMPLOYMENT SUMMARY screen with a PAYE reference matching the P46 class A on the work item, you must phone the employer to request the works number and start date of the P46 Class A submitted, so the correct secondary employment can be identified
 

If the primary employment is not OCPN and the start date on the secondary employment is later than the existing primary employment or the start date on the primary employment is blank

5.

Select the Edit Record icon to the right of the primary employment on the EMPLOYMENT SUMMARY screen

• If the primary employment is still live, use the EMPLOYMENT DETAILS screen to set the potentially ceased indicator for the primary employment and [Save]

• Select the Edit Record icon to the right of the secondary employment

• Use the EMPLOYMENT DETAILS screen to amend the Employment Type to Primary and [Save]

• Issue a revised code see step 6

Note: Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year see PAYE61205 

6.

View IABD LANDING screen

• Enter the individuals Employment Estimated Earnings, see PAYE130045 and [Save]

• When IABD is complete [Submit] the IABD LANDING screen

• Review the tax code, see PAYE11120 and [Submit]

• Only issue P2 and P6 if calculated code differs from the default code expected for the class of P46 shown on work item [Submit]

• Review the EDIT EMPLOYMENT ALLOCATION screen to consider the basis of operation for the tax code(s) to be issued, see PAYE13115 and [Submit] to issue the revised tax codes

If the secondary employment has a start date on or before the existing primary employment and / or the primary employment is OCPN

• No amendment is required to the EMPLOYMENT SUMMARY screen as the primary employment held on the individuals record is the latest employment

• Issue a revised code see step 7

Note: Before issuing a revised code consider the individuals employment history and the previous tax codes operated during the year see PAYE61205 

7.

View IABD LANDING screen

• Enter the individuals Employment Estimated Earnings, see PAYE130045, and [Save]

• When IABD is complete [Submit] the IABD LANDING screen

• Review the tax code, see PAYE11120, and [Submit]

• Review the EDIT EMPLOYMENT ALLOCATION screen, see PAYE13115 

If balance of allowances are available and greater than the default code expected for the class of P46 shown on the work item

• Set the Basis Of Operation as Cumulative for the secondary employment

If balance of allowances are less than the default code expected for the class of P46 shown on the work item

• Set the Basis Of Operation as week 1 / month 1 for the secondary employment

• When completed [Submit] the EDIT EMPLOYMENT ALLOCATION screen to issue the revised tax codes

8.

When the code(s) has been issued

• Update the CONTACT HISTORY screen to show action taken in accordance with PAYE105020 
   
  And then

• Close the work item in accordance with PAYE110075