Who Should Receive a P60 at Tax Year End?

Who Should Receive a P60 at Tax Year End?

We’re often asked: If someone is on the payroll but has never been paid, do they need a P60? According to HMRC guidance, the answer is no.

Employers must give a P60 to every employee who is employed on 5 April and has received any pay for Income Tax purposes including the following during the tax year:

• Earnings at or above the National Insurance Lower Earnings Limit
• Income Tax and/or National Insurance deductions
• Student Loan or Postgraduate Loan deductions
• Statutory payments (Sick, Maternity, Paternity, Shared Parental, Adoption, Parental Bereavement, or Neonatal
  Care)

Our software does not produce a P60 for employees who have never been paid within the tax year.

You can find the PAYE draft forms here: P60 (2025 to 2026)