Updating authors: Julian Hoskins and Sarah Lamont

On this page:
Summary
Future developments
Practical example
Action point checklist
Key references
Questions and answers
Accrued salary and holiday pay
P45 obligations
Return of property

Summary

9.810

• When an employee leaves it will often be necessary for the employer to work out what payments are owed to the employee in respect of his or her employment up to the termination date. (See 9.812 Accrued salary and holiday pay)
• Usually the type and amounts of such payments are governed by the contract of employment. (See 9.812 Accrued salary and holiday pay)
• Employers have obligations to complete a form P45 in respect of an employee who leaves. (See 9.813 P45 obligations)
• Employers should ensure that a leaving employee returns any property of the employer. (See 9.814 Return of property)

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Future developments

9.811 There are no future developments.

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Accrued salary and holiday pay

9.812 Unless the date of termination happens to take place on a pay day, the likelihood is that the employee will be owed some pay in respect of days/hours worked since the last pay day up until the termination date.