PAYE61115 - Employment maintenance: create employment: work item 16 - P46 box B - no live primary - secondary at same EMP REF

Work item 16 is created when a form P46 class B is processed and the individual’s record has no primary employment but does have a live secondary employment which matches the P46, with or without a works number.

The form P46 class B does not automatically create a period of employment on the individual’s record until it can be determined whether the individual has two employments with the same employer.