Transitional arrangements for PAYE modernisation

Overview

This section covers the operational transition from the PAYE processes up to 31 December 2018 to new processes for employers under PAYE modernisation.

The new process came into operation on 1 January 2019.

For more information on payments made to employees after their employment has ceased, see Payments made after your employee leaves.

Next: Reporting employments that ceased in 2018