PAYE and Payroll IDs:

Which payroll ID to give a old employee joining back.

Sometimes clients re-employ a person who use to work for them. The question crops up about payroll Ids. Below is the extract from HMRC guidance.

If an employee leaves and is re-employed you should use a different payroll ID and start their year to date information again – do not report the pay and tax figures from the earlier employment.
You should never re-use a previous payroll ID. A different Payroll ID must be used even if the employee is re-employed in a different tax year.
If you change an employee’s payroll ID, on your next submission use the indicator that the payroll ID has changed this pay period and also use the field to report the old payroll ID.