Should I give a P60 to an employee I haven't paid in the tax year?

We sometimes get asked who must receive a P60 at year end.

What happens if you have someone on your payroll but have never received a payment? Are they entitled to a P60?

According to HMRC guidance on P60 forms, the answer is no.

They state the following:

Employers must give a P60 to every employee who's in their employment on the day of the Income tax year (5 April) and who has had:

• earnings at or above the National Insurance contributions Lower Earnings Limit

• Income Tax and/or National Insurance contributions deducted from pay

• Student Loan deductions made from pay

• Postgraduate Loan from pay

• Statutory Maternity Pay

• Statutory Paternity Pay

• Statutory Shared Parental Pay

• Statutory Adoption Pay

• Statutory Parental Bereavement Pay

Shape doesn't produce a P60 for employees that have never been paid within a tax year. Would you normally give a P60, even if all the boxes are 0.00? Would you like Shape to automatically produce a blank P60?