These steps cover processing extra pay to a leaver in a previous tax year. We also have guidance on paying extra pay to a leaver in the current tax year.

1. Create a new employee record.
2. Leave the Start Date blank.
3. Enter the original Employment ID.
   Open last year’s payroll to find this.
4. Retrieve the latest Revenue payroll notification (RPN).
5. Enter the extra payment on the employee’s Timesheet.
6. In Leaving/Suspend, choose Leaving.
7. In Date, enter the original finish date.
8. Select Save, then Cancel.
9. End the period and send payroll submissions to Revenue as normal.