PAYE61130 - Employment maintenance: create employment: work item 19 - P46 box C - primary at same EMP REF wks number match

Work item 19 is created when a form P46 Box C is processed but a live primary employment exists which matches the PAYE employer reference, start date and works number on the P46 Box C.

The form P46 class C 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.