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?