Fix problems with running payroll
Your PAYE bill is not what you expected
Every month you have to pay HM Revenue and Customs (HMRC) what you owe as part of running payroll for your employees.
There are things you should check if your PAYE bill is not what you expected when you view your online account.
This guide is also available in Welsh (Cymraeg).
What to check
Make sure you sent your Full Payment Submission (FPS) or Employer Payment Summary (EPS) in time for the account to update.
You should also check that you:
- used the date you paid your employees on your FPS report, not the date you sent it
- reported other details in your FPS correctly, for example pay and deductions
- reported your EPS correctly, for example to reclaim any statutory pay
- previously paid HMRC the right amount - you may have paid too much or too little if your reports were incorrect
Employees starting and leaving
Check that you correctly reported any employees starting or employees leaving.
You may get an incorrect bill and duplicate payroll records if you made a mistake. Both are usually corrected automatically - contact HMRC if your PAYE bill is still wrong by the 12th of the next tax month.
Correcting errors
If you find a mistake, follow the guidance to:
You can also correct mistakes if you paid your employee the wrong amount or made incorrect deductions.
Get help to correct your PAYE bill
Contact HMRC’s employer helpline if you need help.