What to do if an employee is called up for service as a reservist
If your employee is called up by the reserve forces, don’t pay them or contribute to their pension while they’re away - the Ministry of Defence (MOD) pays these costs.
Contact your local SaBRE office to find out how to get help with the cost of finding and paying for a temporary replacement.
Payroll reporting
If their service will be less than 12 months
Once they’ve started their service, put ‘Yes’ in the ‘Irregular payment pattern indicator’ in the next Full Payment Submission (FPS) you send to HM Revenue and Customs (HMRC).
If their service will be more than 12 months
Put a leaving date in your FPS and give them a P45. When they’re back from service, give them a new payroll ID.
Don’t put a leaving date in your FPS or give them a P45 if their service was due to be less than 12 months but lasted longer.
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