Aligning payroll to the correct tax period
You need to realign the payment date of your FPS with the tax month or week if you reported it incorrectly or changed payday.
When you send an to HM Revenue and Customs, you need to include the date you paid your employees.
You바카라 사이트檒l have to realign the payment date of your FPS with the tax month or week if:
- you바카라 사이트檝e changed the day you pay your employees
- you sent an FPS where you used the date you ran payroll (instead of the date you paid your employees) and this date related to a different tax month
Example
You ran your payroll on 4 October before paying your employees on 7 October. On your FPS you used a payment date of 4 October, so the report is allocated incorrectly to the previous tax month (which ended on the 5th).
How you realign your payroll depends on whether you바카라 사이트檒l next pay your employees in the same tax period as your previous FPS (the one with the incorrect or out-of-date payment date).
Your next FPS is due in the same tax period
Send another FPS, on or before your employees바카라 사이트� payday, with the correct payment date. Treat this figure as an extra payment for that tax period.
This may mean your employee pays more tax in this period.
Your next FPS is due in the following tax period
Send an FPS (with the correct payment date) on or before your employees바카라 사이트� next payday as normal, giving year-to-date figures.
Your next FPS is due in a later tax period
When realigning payroll, you may not need to report your employees바카라 사이트� pay for a tax month or week if their next payday isn바카라 사이트檛 until later.
Example
You ran your payroll on 1 June before paying your employees on 7 June. On your FPS you incorrectly used a payment date of 1 June. Your employee바카라 사이트檚 next payday is 7 July, so you don바카라 사이트檛 need to send an FPS for the tax month that runs from 6 June to 5 July.
If you need to 바카라 사이트榮kip바카라 사이트� a tax month or week in this way, you바카라 사이트檒l need to send an FPS to correct your employees바카라 사이트� National Insurance.
Correcting your employees바카라 사이트� National Insurance
Correct your employees바카라 사이트� National Insurance by sending an additional FPS - at the same time or after you realign your payroll.
Fill in your FPS using the values in the following table, keeping all of the other 바카라 사이트榊ear to date바카라 사이트� entries the same from the last FPS (or, if it바카라 사이트檚 the first of the tax year, report only from the most recent tax period).
| Field | What to fill in |
|---|---|
| National Insurance category letter | Use the same National Insurance category letter as you reported on your last FPS. If you used more than one, send another FPS for the category letters you didn바카라 사이트檛 use, showing the same year-to-date figures |
| Gross earnings for NICs in this period | Put 바카라 사이트�0.00바카라 사이트� |
| Earnings at the Lower Earnings Limit (LEL) year to date | If you pay your employee 拢112 a week (拢486 a month) or more, add their total pay since 6 April to: 拢112 (if you pay them weekly), 拢224 (if you pay them fortnightly) or 拢486 (if you pay them monthly) |
| Employee contributions payable in this period | Put 바카라 사이트�0.00바카라 사이트� |
| Total of employee바카라 사이트檚 contributions payable year to date | Put the same figure as on your last FSP |
| Employer바카라 사이트檚 contributions payable in this pay period | Put 바카라 사이트�0.00바카라 사이트� |
| Total of employer바카라 사이트檚 contributions payable year to date | Put the same figure as on your last FPS |
You바카라 사이트檒l need to send an for the skipped pay period if you don바카라 사이트檛 send any FPS reports.
If your payroll software can바카라 사이트檛 send corrections
Some software can only send corrections like this at the end of the tax year, in an Earlier Year Update (EYU) report. In the 바카라 사이트楨arnings at the LEL year to date바카라 사이트� field, put the amount for one pay period only.
If your software can바카라 사이트檛 send EYU reports, you can use .
Other things you might need to do
As well as affecting their National Insurance, your employee might pay too much tax and need to apply for a refund. Their P60 might also not match their salary - if they ask, you can tell them why and give them a letter confirming how much you바카라 사이트檝e paid them.
Updates to this page
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.