Hiring, Terminations, and Transfers

Hiring

Before PAYE modernization

Currently, an individual receives a Form P45 from their employer when they leave their employment. When that individual finds a new job, they give Part 3 from that form to their new employer. This form will show the new employer their new employee’s PPS number and some additional information discussed below. The new employer must complete Part 3 of the new employee’s Form P45 and submit it to Revenue immediately in order to receive the employee’s Tax Credit Certificate (P2C). If they do not receive a P45 from the new employee, then the new employer should submit a Form P46. The P2C will show the details the information that an employer needs to calculate an employee’s taxes.

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