Follow this guide to correct a pay run error for which the FPS has been submitted. This follows HMRC’s guidance, which is to update the year-to-date figures (YTD) in your next regular FPS.
This is accomplished by adding a negative pay value to negate an overpayment and correct all YTD figures. The same approach will also work for an underpayment. This approach has the advantage of correcting all year-to-date figures, not just for Full Payment Submission (FPS), but also for any journals.
Payrun, HMRC Submission and Journals #
Make all edits in the Pay Item Editor. In the example below, the erroneous pay run is dated 31st of July.
- Add a negative Gross payment to correct for the gross pay that should have been paid. This will also correct PAYE and NIC and net pay
- If you need to correct the AE pension, use the history clock in the Pay Item editor to check the previous Output amount to negate.
- Adjust the AE pay item by adding the minimum company % possible (0.01), the worker adjustment value with no tax relief and the company adjustment value – in this case, the company adjustment is 4p less than the amount because we can only set the company percentage to 0.01%. [alternatively, you may be able to set the scheme company percentage to 0 if other workers are not affected, but you will need to ensure you put it back before the next pay run].
- Correct this in your next pay run, or add a custom run at the earliest possible date if you wish to keep everything in one tax month – the example below has used 2nd August
- After a pay run redo check My Analytics that both pay runs result in all the values expected

Once all the figures have been verified, you can approve the pay run.
Pension #
Depending upon the pension provider, you may need to adjust or process a negative amount separately.