Simple question, but I can't remember. On an employee's payslip, would the gross/tax to date include amounts from previous employments or just the current employer?
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I congratulate the OP on his patience with two posts that completely miss the point of his question!
Sadly I do not know the answer to the question he is asking.
Usually
I don't know of any firm rule, but there's the practical point that for cumulative tax codes you can't check the tax without the year to date pay and tax. So I would expect the previous employment(s) to be included unless stated otherwise.
Moneysoft
Includes anything from a P45 from a previous job.
I don't think it's a statutory requirement, though, so you can do as you wish. Which is nice.
YTD figures
I am also not sure if it is a legal requirement to show YTD figures on the payslip, although I think that all the layouts used by proprietary software do so, but if YTD figures are shown and the PAYE code is cumulative, the YTD figures will always include the figures for previous employments from the P45 on joining (or as advised by HMRC).
If the PAYE code is on a Month 1 basis, any YTD figures would would include only the figures from the current employment.
My point
If the employee has started work during the tax year and has a P45 you will enter those figures and they will then be included in the YTD figures. The P11 will split them into 'in this employment' and 'total'. The point I was making earlier was that this would not apply if the emergency tax code was in use for a new starter without a P45, obviously perhaps. I thought the link in the first response addressed the former point, my original offering was merely to point out where the inclusion of previous employment earnings would not apply. If a normal tax code(non emergency) was in operation the earning in previous employment is necessary to calculate the correct tax deductions.
Week 1/Month 1 codes
If there's a week 1/month 1 code in operation, the previous employment figures won't be on the P45, so the employer couldn't include them.