An ex-employee has just rejoined the company. How should I enter them on The Payroll Site?
If an ex-employee rejoins the company then you should treat them as a brand new employee. It does not matter if the gap is 2 weeks or 2 years simply enter their details as you would with any new starter. If they rejoined within the same tax year, they should appear twice on the list of employees.
Note: When they rejoin you must use a different 'Employee Reference Number' otherwise HMRC may calculate your payments using incorrect information.