Date of birth
A default date of birth, in the format 01011901, is no longer acceptable on forms P45(1), P45(3), P46 and P46(Pen). Its use would indicate that the employee is over state pension age and that no employee NICs are to be deducted.
It will be necessary, therefore, to obtain the date of birth of a new employee or pensioner in every case and procedures should be in place before April 2009 to ensure that the information is available at the right time.
There should be no age discrimination issues as a result of requesting and recording dates of birth for statutory purposes.
In Year Forms
From April 2009 employers with 50 employees or more have to send the following in-year messages electronically:
Form P45 Part 1 gven to an employee when they leave your employment
Form P45 Part 3 provided by a new employee when they start employment
Form P46 provided for a new employee without a P45
Harper Morris will be processing these forms on your behalf
State Second Pension
State Second Pension or S2P replaces SERPS. S2P started from 6 April 2002 and the Upper accruals point starts in 2009-2010 at £770 per week. S2P's are paid in addition to the state pension.
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