PAYE62015 - Employment maintenance: cease employment: employer responsibilities

When an employee leaves the employer must prepare a form P45. The employer or Department for Work and Pensions Office if the employee was previously unemployed and claiming Jobseekers Allowance, normally

• Sends in Part 1 to the responsible Processing Office
• Hands the un-separated Part 1A, 2 and 3 to the employee. The employee keeps Part 1A and gives Parts 2 and 3 to any new employer or to the Department for Work and Pensions Office if he is claiming Jobseekers Allowance

However, there are some exceptions. These are when an

• Employee dies. In these cases

If the employer submits paper P45

• Writes D in the box provided at the bottom of the form

And

• Sends all four parts to the responsible Processing Office

If the employer submits P45 online

• Enters D in the deceased box

And

• Submits P45 part 1 - parts 1a, 2 and 3 do not need to be completed

• Employee retires on pension. In these cases where the pension

• Is paid by the employer, the employee is not regarded as having left and no form P45 is required