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If an employee receives a payment for a previous pay period , HMRC the HMRC allows for the national insurance contributions, student loan deductions and week1 month 1 tax calculations to be adjusted, so that they are calculated as if that payment was processed during the correct, previous, pay period.
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Before you request this functionality to be enabled it is vitally important that you review your pay period and timesheet dates. You must ensure that your timesheet dates fall into the correct InPay pay period and that you take corrective action. Failure to do so will potentially cause calculation issues.
Mistimed payments are not available to umbrella clients utilising dispensation or where the employee pays the employer’s pension.
It should be noted that in some situations an employee may be worse off when mistimed payments are enabled.
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- Add the payment of £2250 to InPay as you would normally
- Add £750 to the employee mistimed payments screen for month 3
Above shows Figure 1 shows the National Insurance and tax (because as the worker is on week1\mth1 code) based on a monthly payment of £750 £750.
Resultant Payslip
Figure 2 Shows the resultant payslip.
Figure 3 - After generating the FPS file it shows that 2 Periods Coveredare covered.
SCENARIO 2
A worker submits their timesheet late through the InTime timesheet application Two separate weeks’ wages for weeks ending 12June and 19 June are paid on 24 June. InPay will add a row to the screen below for the period ending 16th June (period 201611). The 2 weeks pay will be calculated separately for NI, Student Loan and Tax (because it is a wk1\mth1 code) purposes.
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