How do I process late payments to leavers?

When an employee is made a leaver on the payroll, HMRC will be notified when the RTI data is submitted each pay period. You need to give the employee a P45 form for their records, which shows the total pay and tax  in the employment  tax year.

If an employee has been made a leaver and you have issued their P45 but you need to make a further payment to that person:

1. In the folder section of Cintra iQ, select Employment Records.
2. In the navigator section, select the leaving employee.
3. In the Forms section, click Payroll Membership
4. Click the Late Payment to Leaver Button.
5. Depending on how the leaver has been set up:
   • No P45 has been sent, you may make payments in the current period or as a correction to the leaving period.
   • A P45 has been sent. You may make payments in the current period, NOT as a correction to the leaving period. Payments made will be taxed as BR [pre date] or 0T [post date].
6. Click OK. Another warning will appear to advise you that the payment will be marked as irregular Click OK to continue.
7. A current Late Payment to Leaver Payslip will be created in the current period

You can then add the additional payment required to the employee. For more information, see Guide: Inputting payroll period data for an employee.