End of year certificate (P60)

Note

2018 is the final year that you will issue a P60 to employees.  

From 1 January 2019, the P60 is abolished in line with PAYE Modernisation.

From 2019 onwards, an end of year statement will be available to employees through MyAccount.

A P60 is a certificate of your employee’s annual pay and deductions. It contains details of their total pay and the following deductions:

You should copy this from their payroll record.

You must give each of your employees who were in your employment on 31 December a P60. It should be issued between 1 January and 15 February.

Your employee may require a statement of the amount of pay earned in the year rather than the amount actually paid. This should be given separately.

An employee may have been in employment on 31 December and left on that day. In this case they should be given a Form P45 and a Form P60. If they left before 31 December they should not get a P60.

Completing the P60 pay and tax figures

Your employee may have worked for you for more than one period during the year. In this case you must enter the pay figure for the latest period at Section (A) 3 of the form.