Before you can proceed any further, you must identify the reasons for the negative pay. To help you do this, you should compare the values from the employee's previous payslip against the current timesheet.

If the tax or universal social charge (USC) value is significantly higher than normal, you may have retrieved a Revenue payroll notification with reduced tax credits or incorrect previous employment information. You should contact Revenue immediately for further assistance.

If the negative pay situation is a result of incorrect previous employment information

Once Revenue update their records with the correct previous employment information, you must retrieve Revenue payroll notifications again. 

If the negative pay situation is a result of reduced tax credits

The method that you would use to correct this issue depends on the amount of the employee's negative net pay, their salary and their specific requirements. For example, if the employee's negative net pay is not too high, it may only take one to two pay periods before this issue corrects itself. In this scenario, you would use the first option below. This is also the option to be used if the employee's normal salary is relatively high (in comparison to the negative net pay). If the employee requires payment this period for other financial obligations, then you must use the second option below.

You can either:

1. Ignore the employee timesheets for one or more periods until they've built up enough tax credits to cover the negative pay amount.
     Once you do have enough credits to cover you can then save the employee's timesheet and include all the wages for the previous periods you've ignored. You must also increase the employees insurance weeks and weeks worked on their timesheet.
2. Give the employee a net loan to cover the amount of negative pay for this period. You can then set up a deduction to re-coop the loan over an agreed time frame. How to process employee loans.