New Employee (2019) has P45 from his previous employment (2018)
A new employee commenced employment in our company in February 2019 and has a P45 from his previous employment which ceased in December 2018. Do Revenue expect us to request a P45 from this employee?
No, there is no requirement to request this P45 as it is no longer needed to register a new employment in 2019. The new employer requires the employee’s PPSN and a start date in order to request an RPN for the employee which will result in the employment being registered on Revenue’s records. The employee should retain the P45 for their own records.