Issuing form P60 Form P60, the employee's certificate of pay and tax must be given to all employees in employment on 5 April and for whom a form P11 or computerised equivalent was completed in 2006/07, by at the latest 31 May 2007. Form P60 should not be issued to employees that left during the tax year, any forms printed should be scrapped. The form must be provided as a paper copy. It is not permissible for employers to distribute Form P60 to employees electronically, even if facilities exist to print off a hard copy. If the employee leaves an employment between 6 April and the date of distribution, employers should forward a copy to the employee's last known address. Where the employee has more than one period of employment during the tax year, the P60 issued should only be for the period that covers 5 April 2007. Employers can issue duplicate form P60's, where the employee has lost or mislaid the original, provided that such forms are prominently marked with the word 'DUPLICATE'. Details of any pay and tax from a 'previous employment', as per forms P45 or P6 must be entered separately from any pay and tax in 'this employment'. If figures are entered for 'previous employment', those and the figures entered for 'this employment' added together should equal the figures in the 'total for year' box. Form P60 should contain all the information on individual summary form P14, except the employee's date of birth, total of employer's and employee's NIC, SSP totals and, if relevant, the date of starting and/or leaving the employment. A penalty of £300 can be imposed on the employer for late or non-issue of form P60 to the relevant employee, with a further penalty of £60 per day where the failure continues after conviction. Paul Tew, Pay Magazine Snowdrop provides a range of Payroll solutions that are fast, flexible and easy-to-use, to suit the many and varied needs of each organisation. To find out more about the software and services that we provide, please click here >>