When an employment ends

Overview

Note

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