Leavers (Payroll)

Use the Leavers form (accessed from the Action menu of the Payroll - Processing form) to:

Record an employee who is leaving your employment

Remove an employee's record from payroll, needed for example if it was created in error.

Types of Leaver

These are the different leaver types:

Code	Type of Leaver
D	Left in earlier period or dismissed without pay in the current period. The employee receives no pay in the current pay period, but their employee record is retained for reporting purposes. These leavers are not included in the Calculation command. An employee marked as a 'D' leaver is included in the Full Payment Submission in the pay period in which they are marked as a leaver. The leave date is included in the submission to inform HMRC that the employee left your employment in an earlier period. Late reporting reason ‘H Correction to earlier submission’ is included in the FPS for employees who are marked as ‘D’ type leavers . You do not need to update the employee record manually with the late reporting reason - Opera will automatically include this reason in the next FPS.
L	Leaves at the end of the current pay period. When you subsequently use the Calculation command, the employee's pay is calculated accordingly and a final payslip provided. Their pay records are retained for subsequent reporting but they are excluded from future payroll calculations. An employee marked as an 'L' leaver is included in the Full Payment Submission as normal, even if they do not receive any pay. The leave date is included in the submission to inform HMRC that the employee left your employment in this period.
R	Use this type to reinstate a type 'D' or type 'L' leaver's payroll record.
X	Remove employee from payroll. Use this type if you want to remove an employee’s record from the file completely, because the record was created in error. The pay record is cleared from the file completely the next time you use the Update command (provided you have also run a calculation).

Options

Box	Description
Leave Date	The employee's leave date, which can be up to six years before today's date or 30 days ahead. Dates outside of this date range will fail the HMRC validation when the Full Payment Submission is submitted. For type ‘D’ and ‘L’ leavers you must enter the date of leaving, which is included in the Full Payment Submission and printed on the employee’s P45.
Leave Period	This is included on the employee's P45. If the employee left in an earlier period enter that period number here. If they left in the current period you do not need to change it here - it defaults to the current period.
Payment After Leaving	One of the requirements of Real Time Information is to identify employees who have left and have been given a P45 but are subsequently paid. For example, where they leave and are paid as normal but then you realise that they are due an overtime payment. Select to indicate that a payment is being paid after the employee left your employment. To pay a leaver in the current period you also need to set the Leaver Flag above to 'L' and enter the required payment on the Payroll - Processing - Payments & Deductions form. The leaver will then be included in the next payroll calculation. The employee's original leave date will be retained in their Payroll record. After the Payroll - Utilities - Update command is run the 'Leaver Flag' will be set to 'D' to indicate a prior period leaver.

Box

Description

Leave Date

The employee's leave date, which can be up to six years before today's date or 30 days ahead. Dates outside of this date range will fail the HMRC validation when the Full Payment Submission is submitted.

For type ‘D’ and ‘L’ leavers you must enter the date of leaving, which is included in the Full Payment Submission and printed on the employee’s P45.

Leave Period

This is included on the employee's P45. If the employee left in an earlier period enter that period number here. If they left in the current period you do not need to change it here - it defaults to the current period.

Payment After Leaving

One of the requirements of Real Time Information is to identify employees who have left and have been given a P45 but are subsequently paid. For example, where they leave and are paid as normal but then you realise that they are due an overtime payment.

Select to indicate that a payment is being paid after the employee left your employment. To pay a leaver in the current period you also need to set the Leaver Flag above to 'L' and enter the required payment on the Payroll - Processing - Payments & Deductions form. The leaver will then be included in the next payroll calculation.

The employee's original leave date will be retained in their Payroll record. After the Payroll - Utilities - Update command is run the 'Leaver Flag' will be set to 'D' to indicate a prior period leaver.