Vicky Day

BIL - P45 query

Created

Posting on behalf of my colleague:

We have an employer who has 3 apprentices, but due to the lack of work over the summer period, have requested they be put on a BIL. They will not be attending work and will not be paid by the employer. The apprentices are in their first year of a 2-year apprenticeship. They attend college on a block month basis, so do not attend college during the summer break.

The employer has informed the apprentices that they will issue them their P45 if they find work over the summer while the break is in place.

 My questions are:

If the employer issues a P45, does this count as the apprenticeship being terminated and the BIL not applicable. Therefore, do we need to make them leavers from their current placement?

If the above is the case, if they return to the employer, would we need to restart their apprenticeships plus pay the 5% if over 22.

Please can you advise any additional process we may need to put I place to enable the learners to have minimal disruption to their apprenticeship.

Thanks 

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Steve Hewitt

Oh no... yeah, P45 = End of Apprenticeship because it's end of employment... So you'll need to withdraw them and then set them up again when/if work picks up again. And, yes, if they're over 22 at that point the 5% would be due...

 

Vicky Day

Thanks Steve, I did think this would be the case.