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Calculating a NI retrospectively

Article ID


Article Name

Calculating a NI retrospectively

Created Date

3rd July 2017


IRIS GP Payroll


If an employee has been calculated using the wrong N.I. Code a retrospective calculation must be made.


To correct the NI for an employee you will need to:

Enter the correct NI code in the employee’s main details screen.

Print a copy of the employee payslips for the months in question, a P11 and a copy of the existing P32.

Go to Correct Errors > To recalculate payroll with a different NIC code

GPCorrErrNI1 | Calculating a NI retrospectively
GPCorrErrNI2 | Calculating a NI retrospectively

Use this screen to re-calculate the national insurance with the new NI code. Selected the affected employee from the drop down and highlight the months you want to re process with the new rate.

GPCorrErrNI3 | Calculating a NI retrospectively

IRIS GP Payroll requires that you do the calculations up to and including the last month of the payroll calculations.

Print the new copy of employee payslips and reimburse the employee for any changes in the NI calculations.

Print a new version of the P32 and compare the payments to PAYE in the old and new P32s. Any change in PAYE payments will be due to the changes in employee and employer NIC. The next payment to PAYE can be adjusted to take account of any changes.

It is worth reprinting the employee P11 to check that the NIC figures are now correct.

You should notice a difference in the employees and / or employers NI. This needs to be corrected with the employee and any payments made to HMRC adjusted.

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