Before processing an employee as a leaver, there are some things that you need to consider:

Final payments

Does the employee's final pay include all outstanding payments and deductions? For example, have you paid outstanding holiday pay or overtime?

Year end

If the employee left in a previous tax year, follow the process in our leavers last pay date and leave date are in different tax years guide.

Statutory payments

Has the employee received all of the statutory pay they're entitled to? For example, if an employee is receiving SMP and leaves your employment, they may still be eligible to receive the remaining SMP due.

Paying early?

Are you paying the employee part-way through the pay period? For example, you pay the employee at the end of the month but they're leaving at the beginning of the month.

You can process a leaver earlier than your other employees. Find out how in our pay a leaver mid month guide.

NI status

Has the employee died? If so, their final pay isn't subject to national insurance (NI). Process final payments for an employee who has died >

Director status

Is this employee's director status set to Director (Pro-Rata basis)? To calculate the NI for the director on a cumulative, year to date basis, you must select the Employee's Final Pay checkbox on the Maintain Employees' Pay screen.

Completed the pay run?

Have you processed the employee's final payment and finished payroll? For the P45 totals to be correct, you must finish payroll for the employee's final pay before producing the employee's P45.

Further information

There are some situations where the employee isn't entitled to receive their entire statutory payment entitlement. If you're unsure about your employee's entitlement, contact the Employer Helpline on 0300 200 3200.