Where an employee leaves his or her employment their employer should complete form P45 and give it to the employee. The P45 is a very important document in the PRSI system. It is essential that you should give this form
immediately to an employee when he or she leaves employment.
It is also very important to fill in
all the entries on the P45 as clearly as possible so that all the information on the form is easy to read.
Part 4 of the P45 must be presented to a Local Office of the Department of Social and Family Affairs by a person claiming Unemployment Benefit, so it is essential that the entries on the form are clearly legible.
At item 6 on the P45, you should enter the amount of any lump sum payment (see
paragraph 16) made to the employee to which the Class K contribution applied.
You should fill in item 7 on the P45 if the employment began since the previous 1 January and you received a P45 Part 2 when the employee started. You should enter details of the contribution class and of the number of weeks of the employee's last employment on the current P45.