P60 (end of year certificate)
A P60 is the annual certificate showing total pay and deductions for an employee who still works for the employer on 5 April.
What a P60 tells an employee
A P60 summarises an employee's total pay and deductions during one tax year. It includes the pay and tax figures reported to HMRC and may show National Insurance contributions or student-loan deductions. Payroll software or the payroll provider produces it after the employer completes the year's final payroll reporting.
An employer must give a P60 to each employee who is still working for them on 5 April. Someone who left that employment before 5 April receives a P45 instead. A person with more than one job can receive a separate P60 from each employer.
Why people need it
An employee may need their P60 to complete a tax return, reclaim overpaid tax, apply for a mortgage or show proof of income. If they lose it, the employer can provide a replacement copy or a statement containing the same information.
Keep the issued document easy to find in the employee record, with access limited to the people who need it. Payroll remains the source of the figures. If something looks wrong, correct it through the payroll process rather than editing the stored certificate by hand.
Year-end dates and reporting steps can change, so check HMRC's current P60 guidance instead of reusing an old payroll checklist.
Start free with up to 10 active employees.
Bring your team over from a spreadsheet. There is no card, no sales call and no lock-in. For up to 10 active employees, everyday HR is free.