2 payments in one month

[Florence_Florence]

Hi all & thanks in advance for any advice.
My husband runs a small company and I do the payroll through HMRC's RTI. I've just noticed 2 of our employees earning less than the PT per month have class 1 NIC deducted and after a short investigation I realized it is due to me paying them twice in the same month - I usually pay them at the last day of each month but once I have delayed paying (instead of 31 of May I paid them on 1st of June their May salaries and then on 30th of June their June salaries). Their annual income will anyway be less the PT so my question is: is there any chance to have a refund once the tax year has finished and how to do so if yes. Many thanks!

[pawncob]

No refund is possible. NICs are based on the amount actually paid, not the annual total.

[bd6759]

That shouldn't make any difference because the PAYE month ends on 5th.

It is the pay period - the date they were supposed to get paid - that counts. You should be able to corect the dates and fix this in-year.

[Florence_Florence]

Thank you!