What is a Statement of Earnings?

A Statement of Earnings is different from a P60 or a P45, although it contains some of the same information.

A Statement of Earnings is completed by an employer, and includes details of an employee’s earnings, tax paid, and National Insurance contributions. In many cases it can be used instead of a P60 or P45 form when claiming a tax refund.

You should always be able to obtain a Statement of Earnings by asking your current or recent employer. If you are an employer you are required by law to produce a Statement of Earnings for any employee (or former employee if they worked for you at any time in the last four tax years) if they request it.

A Statement of Earnings is sometimes called a L17 form. The L17 form is a particular type of Statement of Earnings.