HomeRulesEmploymentEmploying StaffPayroll › Correcting Errors
Fixing Problems When Running Payroll

Understanding how to correct errors with running payroll is an important task for employers (e.g. after viewing your PAYE bill online).

Information in this section explains how to correct mistakes with pay and deductions (including NI). Check how to amend errors in FPS payroll reports and then correct the payments to HMRC.

What if Your PAYE Bill is Not as Expected?

As an employer, paying HM Revenue and Customs (HMRC) every month will be one of your regular payroll tasks.

The payments you owe will include tax and National Insurance (NI) for your employees – along with any other deductions.

Furthermore, you can sign in to check that your PAYE bill is as it should be (using your Government Gateway online account).

So, what do you need to check if your PAYE bill is not showing the information that you expected? First of all, you should have already sent your Full Payment Submission (FPS) or Employer Payment Summary (EPS).

As a rule, the deadline for making payroll payments to HMRC is the 22nd of the month (or the 19th if you pay by postal methods).

Following that, other details that you can check about your PAYE bill in your online account, include:

  • Whether you used the actual date that you paid your employees on your FPS report (not the date that you sent it).
  • Checking that you reported other details correctly in your FPS correctly (e.g. the pay and deductions).
  • Checking that you reported your EPS correctly (e.g. for reclaiming statutory pay).
  • Making sure you paid HMRC the correct amount on previous payments (sending incorrect reports may mean you paid too much or not enough).

Check Reports for Employees Starting or Leaving

You should make sure you used the correct method to send in a report about any employees that started or left your employment.

Other help guides in this section explain in greater detail how to tell HMRC about a new employee and what to do if your employee leaves.

Filing an incorrect report can result in duplicate payroll records and an inaccurate PAYE bill. In most cases, they will correct themselves by automatic process.

Note: You should contact HMRC employer helpline if your bill for PAYE has not corrected itself by the 12th of the next tax month.

Correcting Payroll Errors

There are several steps you can take if you find a mistake with your account. Use the following guides if you need help fixing problems with running payroll.

PAYE for Employers

The main section explains more about PAYE and payroll for employers (e.g. how payroll works). Check whether you need to run payroll yourself, how to pay your workers for the first time, and how to keep records.

How to Correct an FPS or EPS File?

Your PAYE bill is unlikely to be correct if you made a mistake. Find out how to correct an error in your FPS or EPS file (e.g. employee information, payment dates).

Did You Pay the Wrong Amount to HMRC?

The process for fixing a payment after paying HMRC the wrong amount depends on whether you overpaid or underpaid, and what caused the error.

Did You Pay the Wrong Amount to Your Employee?

The easy way to correct a mistake with an employee’s pay or National Insurance deductions is to update the year-to-date figures in your next regular Full Payment Submission (FPS).

Correcting Payroll Errors in Basic PAYE Tools (HMRC)