Do you need to correct the employee’s pay? You need to make a correction if: - You missed a change before you completed payroll
- You calculated pension contributions on the wrong pay
Before you submit payroll, correct it as normal. After you submit payroll, continue below.
Does the employee have an auto‑enrolment pension? - Yes: Go to the Are you correcting this before 18:30 on the pay date? section below
- No: Auto-enrolment rules don't apply, find out how to make corrections to your payroll
Are you correcting this before 18:30 on the pay date? NAERSA only processes the latest submission received before 18:30. If yes: before 18:30 You can: - correct payroll as normal
- resubmit the auto‑enrolment file
NAERSA processes the updated submission. For timing rules, go to Corrections to auto‑enrolment submissions. If no: after 18:30 You can't change what NAERSA processes for that pay date. You need to correct in the next payroll run. Continue to the next section.
Did you underpay or overpay the employee? If you underpaid the employee If you overpaid the employee If you overpaid the employee, correct this in the next payroll run. You need to reduce the payment amount, don't apply a gross deduction. - Reduce the employee’s pay by the overpaid amount
For example, change €700 to €500 if you overpaid €200 - Pension contributions then calculate correctly on the reduced pay
- Don't use a gross deduction to recover the overpayment
A gross deduction reduces net pay only. It doesn't reduce pensionable pay for auto-enrolment.
What happens to the auto‑enrolment submission? For detailed submission guidance:
If the issue involves personal data If the correction involves: - incorrect personal details, or
- something you can't fix through payroll
Contact NAERSA as soon as possible.
Key things to remember - 18:30 on pay day is the cut‑off for corrections
- After 18:30, fix issues in the next payroll run
- Underpaid: pay the difference
- Overpaid: reduce pay in the next run
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