When an employment ends

When an employee leaves your employment


The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.

You must include the date of leaving on the final payroll submission if an employee:

  • leaves your employment
  • takes a career break
  • dies while in your employment.

This notifies Revenue that the employee has ceased employment.

It is important that you include the date of leaving on the final payment. This ensures that any new employer will receive the correct pay, tax and Universal Social Charge (USC) details on the Revenue Payroll Notification (RPN) issued to them.

For employments which ceased prior to 1 January 2019, you must complete a Form P45.

Next: Calculating tax when your employee leaves