P45

P45

Das PAYE Formular P45 (Titel: Details of employee leaving work) des britischen und irischen Steuerrechts ist eine der deutschen Lohnsteuerkarte vergleichbare Bescheinigung über das gezahlte Gehalt und die abgeführten Lohnsteuern und Sozialabgaben.

Ein Durchschlag des P45 wird von dem Arbeitsgeber beim Ausscheiden aus dem Beschäftigungsverhältnis dem Arbeitnehmer übergeben und ist bei der Aufnahme einer neuen Beschäftigung dem neuen Arbeitgeber vorzulegen. Da die Übergabe der Bescheinigung mit dem Ende eines Beschäftigungsverhältnisses einhergeht, steht der Begriff ein P45 bekommen umgangssprachlich für eine Kündigung erhalten.

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  • P45 — UK [ˌpiː fɔː(r)tiː ˈfaɪv] US [ˌpi fɔrti ˈfaɪv] noun [countable] [singular P45 plural P45s] in the UK, an official document from a company that shows that you have stopped working for them and gives details of how much tax you have paid …   Useful english dictionary

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  • P45 — in the UK, an official document that is given to you by your employer when you leave a job. It gives details of the money you have earned and the taxes you have paid during this period of employment, and if you start a new job you have to give it …   Dictionary of contemporary English

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  • P45 — UK [ˌpiː fɔː(r)tiː ˈfaɪv] / US [ˌpɪ fɔrtɪ ˈfaɪv] noun [countable] Word forms P45 : singular P45 plural P45s in the UK, an official document from a company that shows that you have stopped working for them and gives details of how much tax you… …   English dictionary

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  • P45 (tax) — A P45 in the United Kingdom, and the Republic of Ireland is the reference code of a form titled Details of employee leaving work. The term is used in British slang as a metonym for termination of employment. The equivalent in the United States is …   Wikipedia

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