Summary
Description
Anyone you employ as of 5 April 2026 requires a P60, even if their employment only began on 5 April. This still applies if you haven't paid the employee in the 2025/2026 tax year.
If your new employee started their employment on 6 April 2026 or after, you don't need to give them a 2025/2026 P60.
The deadline to issue P60s is 31 May 2026.
Resolution
Produce the new employee's P60 as normal if you have already:
- Entered any 2025/2026 year to date values from their P45, then;
- Processed one or more payments to them in the 2025/2026 tax year
For help with producing the P60, follow the employee P60s article.
I haven't processed a 2025/2026 payment
Sometimes, you have an employee who requires a P60 from you, but you haven't processed a payment to them in the 2025/2026 tax year.
When this happens, you still need to issue a P60, but your software can't generate one because you haven't processed any payments yet.
Instead, create their P60 manually outside of Sage 50 Payroll and issue this to the employee. To find P60 templates, go to Gov.UK.