Employee called up for reservist service in armed forces

If you employ someone who's a member of the reserve armed forces and they are called up for service, you may have to complete a form P45. This is the form used when someone leaves your employment.

When to complete a P45

If the employee's service is expected to last for more than 12 months, you should complete a P45 for them at the time they are called up. Almost all employers must file this form online.

However, you don't need to take any action if both the following apply:

your employee's period of service is expected to last for less than 12 months
the employee will be returning to work with you when their service ends

If an employee's service is initially expected to last less than a year but subsequently turns out to last longer, there is no need to complete a P45.

More about P45 procedures when an employee leaves

Download a Ministry of Defence guide to employing members of the reserve armed forces (Opens new window)