When an employment ends
The information in this section refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
You must follow the process outlined in Commencing and ceasing employments when your employee:
- leaves their job
- takes a career break
- dies while in employment with you.
This section will give information on what to do when an employee leaves, retires or dies.
It also explains how arrears of pay to a former employee are to be taxed.
Next: When an employee leaves your employment