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Can I reuse an Employee Code when an employee has left?

Article ID
12022
Article Name
Can I reuse an Employee Code when an employee has left?
Created Date
6th April 2018
Product
IRIS PAYE-Master, IRIS Payroll Business, IRIS Bureau Payroll, IRIS GP Payroll, IRIS Payroll Professional, Earnie, IRIS Earnie IQ
Problem

An employee has left, creating gaps in my employees code in payroll. Can I reuse these old codes?

Resolution

No. HMRC use the Employee Code or Number as an identifier for that individual for the whole of the tax year. However, if you have made an employee a leaver because they are moving to another company with the same PAYE reference, for instance from your weekly payroll to your monthly payroll, or if you are moving from another payroll system to IRIS payroll, it is possible to use the same employee code.

See the section under “Start Declaration” here for more details:

https://www.iris.co.uk/support/knowledgebase/kb/11686

If the employee number in question previously belonged to an employee who was a leaver in a previous tax year it is possible to reuse the employee number. Before you can reuse this number you must delete the record of the old employee from the database before it can be assigned to a new employee record. However, because deleting an employee record will remove all trace of the payment records from the historical data, we do not recommend this and would suggest you use a unique number instead.

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