If an employee re-joins after leaving, HMRC rules state you should treat them as a new employee and give them a new payroll code.
We try to make this easy for you by giving you an option to Rehire an employee.
Go to the record of an employee who left. At the top of the page, on the More.. sub-menu, select Rehire and we’ll create a new employee record with all of the same details. You’ll need to potentially re-join the employee to a pension scheme and add benefits, etc. But the core details will be pre-filled, and a new payroll code assigned.
If the employee is re-joining in the same tax year that they left, we’ll take previous YTD figures and use them on the Opening Balances page as their Previous Employer figures.