From 6th April 2009, those employers
with more than 50 employees must file certain employee information
online. Those employers with less than 50 employees have
a little longer – until April 2011, by which time they
too should be filing online.
The forms to be filed are those relating to starter, leaver
and pension information. They are:
Form P45 (part 1) – employee leaving
Form P45 (part 3) – new employee details
Form P46 – employee without a P45
In addition the following new forms will be introduced and must
also be filed online:
Form P46(Pen) – introduced in April 09 to replace the
P160 and PENNOT forms
Form P46(Expat) – introduced in April 09 to be used where
an employee has been seconded to work in the UK.
To find out more about how we can help you, please contact Carvill & Johnson in Northfield, Birmingham. |