I have been running payroll for a client since November 2021. When the Company took on their first employee, the salary was given to me, via email and verbally as a set amount after tax & NI. The company has now come back and said they made a mistake and meant before tax and NI, not after. At the time we expressed that we felt the salary was quite high for a new employee, but if they felt it was an appropriate wage for the employee, based on their qualitfications and experience we would of course, produce the payslips as instructed.
The company would now like me to resubmit all RTI's from November to date, amending the Net pay, to gross, for them to reclaim the overpayments from the employee. My main question is, can they do this? I know they can amend the salary from March onwards, with the employees consent, but I am struggling to find an answer as to whether they can go back to the start of employment and reduce the salary. I have been informed that no payslips have ever been given to the employee, nor a contract of employment.
Any advice would be greatly appreciated.