Starting or leaving employment (P45)

Filing a P45 and dates of payment for the P45 supplement

Note

The information on this page refers to employments that ceased on or before 31 December 2018.

You are not required to issue a P45 for employments which cease after 31 December 2018. For current requirements, see Employer obligations post 1 January 2019.

Filing a P45

For a limited time, you can file a P45 through the Revenue Online Service (ROS) for the employment that ceased on or before 31 December 2018. If you are a ROS user, you must file all P45s for your employees using ROS.

If you are a non-ROS user you can complete a paper Form P45. Paper Forms P45 and P45 Supplement can be requested from Revenue's Forms Ordering Service.

Dates of payment for the P45 supplement

You might give your employee an additional payment that was not included on their original P45. If so, you must complete a P45 supplement form for payments made on or before 31 December 2018. You must file it in the same way as the P45.

Payments made after date of cessation and before following 1 January

If you have a Tax Credit Certificate (P2C), you must deduct tax and Universal Social Charge (USC) on the arrears. You will need to refer to the former employee's tax credits and, tax and USC cut off points. You must do this as though the payment is being made on the date the employee ceased to be employed.

If you do not have a P2C, the emergency basis of tax and USC deduction must be applied to the arrears.

On the payroll record for the Income Tax week or month in which payment is made you must enter amounts for:

You must complete a P45 supplement and send it to the employee’s Revenue office immediately.

Payments made after 31 December where the employee left before that date

A former employee might receive a payment of arrears in a year following the date of leaving. You must apply the emergency basis of tax and USC deduction to these arrears.

On the payroll record for the Income Tax week or month in which payment is made you must enter amounts for:

You must complete aP45 supplement and send it to the employee's Revenue office immediately.

From 1 January 2019, you must request a Revenue Payroll Notification (RPN) for any payments made after 31 December 2018. You must file a payroll submission on or before the payment is made. This applies even if the employee left before 31 December 2018 and a P45 has been filed. You must apply the details returned in the RPN to the payment.

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