Can Employers Accept E Payslips?
Over the last few weeks we have received 3 queries from clients asking if they can accept electronic P45's as their new employee has only been sent a P45 by email.
With HMRC now accepting Part 1 of the P45 online, we thought this would be a good post to clarify the position as 1 of our clients has already accepted the E-P45.
At present under HMRC manual PAYE62015, employers must provide the employee with un-separated parts 1A, 2 and 3 and submit part 1 to their processing office. This can be done electronically through their gateway access.
The employee retains part 1A and gives part 2 and 3 to their new employer or the Job Centre.
If employers accept the electronic P45's and the employee has more than 1 job, they can effectively claim more than 1 personal allowance, namely 1 for each job they have if the employer accepts the E-P45.
There is also the issue that employers are legally obliged to operate the PAYE system correctly.
I have just spoken to HMRC employer helpline who confirmed that if the employee leaves before a correct coding notice can be issued, the employer would be responsible for any underpayment of PAYE.
The same would apply if the employee printed out the E-P45 and gave it to each of their employers as emailing a P45 to a new employer or printing it out, is essentially the same, it can be given to many employers.
If you have any questions regarding accepting P45's, please feel free to post on here as we review daily or contact us directly.
Thanks to everyone who has taken the time to read this article.
