PAYE64001 - Employment maintenance: maintain employment: introduction

MAINTAIN EMPLOYMENT functionality allows you to view details of employments held by the individual in the current year or the six previous years through the EMPLOYMENT SUMMARY screen. It also allows you to add an employment, delete an employment, amend an employment (including pay and tax details) and also links P11D, P9D and P46 (CAR) information to the employment.

The EMPLOYMENT SUMMARY screen automatically displays employments for the current tax year with the six in-date years being viewable using the drop down menu. If no employments have been held in CY the EMPLOYMENT SUMMARY screen will default to the last year employment was held.

Note: If the screen defaults to CY but no employments are held it will be as a result of the CY employment(s), which were held, being deleted.

When the details are displayed to you, you can use

• The VIEW AND EDIT EMPLOYMENT SUMMARY screen; to correct, change or delete them

• The INSERT EMPLOYMENT DETAILS screen; to insert additional periods of employment not already shown

You can do this for all in-date years. You can also insert the latest employment on the record or delete it on receipt of the following in-year forms, or other sources of information, which cannot be captured through the DATA CAPTURE screen

• Letter (from individual or employer)
• Phone Call (from individual or employer)
• Face-to-face contact
• P46 (LS)
• P91
• P92
• P160
• P60
• P185
• P180
• A work item

The EMPLOYMENT SUMMARY screen shows you a list of employments for the year, grouped in the following order

• Live
• Potentially ceased
• Ceased

Which are broken down into the following categories

• Live employments displayed in descending order of start date
• Live employments with identical start dates listed in descending employment PAYE reference sequence number order
• Potentially ceased employments displayed in descending order of start date
• Potentially ceased employments with identical start dates listed in descending employment PAYE reference sequence number order
• Ceased employments that exist within the specified tax year displayed in descending order of start date
• Ceased employments with identical start dates listed in descending employment PAYE reference sequence number order

Where the latest period of primary employment is live, the tax code shown on the EMPLOYMENT SUMMARY screen may not be the tax code actually in operation with the employment. This is because the EMPLOYMENT SUMMARY screen will carry forward the last tax code issued for a previous primary employment to the latest primary employment.

To determine the current tax code in operation you should review the CODING HISTORY screen, to see whether a tax code has been issued for the latest primary employment.

If a tax code has been issued for the employment the employer will be operating the last tax code issued.

If a tax code has not been previously issued for the employment, the employer will be operating the start tax code. The start tax code is the code the employer notified to us as being operated on the starter form submitted, for example form P46 or P45 part 3.

You can view the start tax code for the employment by selecting the Edit Record icon next to the relevant employment and viewing the EMPLOYMENT DETAILS screen.

Where the tax code, pay and tax columns are displayed in the current tax year these will relate to the cessation information from the P45 Part 1.

Where the tax code, pay and tax columns are displayed in previous tax years these will relate to the information from the P14 for the tax year.

Note: When you update the PAYE Service, for example inserting an employment or issuing a code, you will be prompted to make a contact history note for every update made, see PAYE105015.