PAYE61100 - Employment maintenance: create employment: work item 13 - P46 box A - live primary - secondary at same EMPREF

Work item 13 is created when form P46 class A is processed, there is already a live primary and secondary employment on the individual’s record and the form P46 received matches the secondary employments PAYE reference and works number but does not match the live primary employments PAYE reference or start date.

The form P46 class A will not automatically create a period of employment on the individual’s record until it can be determined whether the existing primary employment or the form P46 work item commenced first.