Backdating 2 years of payroll

A client has an employee who hasnt been on the payroll since April 21

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A client has an employee who hasnt been paid via payroll since Apr 21 ive been asked to now process him

I beleive I can only re do this years payroll and from March 23 to Apr 21 would have to use the HMRC basic tools?

Advice please as want to get it right as im new to the job also but never had to go back this far

Thank you

We use Payroll Manager 100

Replies (5)

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By jcace
30th Jan 2024 10:46

You need to clarify... has this employee actually been paid, but not reported via an FPS since April 2021, or has this employee not been paid, but the employer now regrets this and wants to change the past? Is this the only employee?

Thanks (1)
Replying to jcace:
By FactChecker
30th Jan 2024 12:11

Indeed - is there even an existing PAYE scheme?
Whatever has been going on (my mind is boggling), hopefully someone will have explained to both ER and EE the depth of the mess in which they may now find themselves?

It's not just a matter of processing & filing (and paying HMRC if not also the EE) ... and of the likely penalties ... but there are so many other things that potentially hang off Payroll:
- As mentioned by elvisisking, there may be missed AE registration and contributions;
- EE may have been subject to other deductions not taken (SL, AEO, etc);
- Any interaction EE had with state benefits (UC, Sick pay, etc) will need revisiting;
- and much more.

If any of this is news or gobbledegook to OP then they should not try to sort this out.

Thanks (4)
By elvisisking
30th Jan 2024 11:41

Don't forget to check if the employer should had to have offered an auto enrolment pension.

Thanks (1)
By lionofludesch
30th Jan 2024 17:52

"A client has an employee who hasn't been paid via payroll since Apr 21....."

If he hasn't been paid, he shouldn't be going on the payroll for 2021/22 and 2022/23.

If he's been paid off payroll, is this because the employer didn't have a payroll or, for some reason (whatever it is won't be a good excuse), was left off it?

Is there any evidence in the company's cash book (or what today's accounting practices substitute for a cash book) that the employee was paid?

Thanks (1)
31st Jan 2024 11:04

If this was me " and relatively new to the job" I would be seeking expert advice from someone very experienced and qualified in payroll. This platform is most helpful for general advice but I would be reluctant to accept any advice without actually knowing what I was doing. Payroll is complicated and the worst thing is doing something incorrectly and then trying to unravel it. If there is a payroll then every employee has to be sent the pension letter.

Thanks (0)