If you miss a tax period, process payroll as normal and ignore any warnings about missing a tax period. Then, before you submit the FPS, manually increase the Earnings up to LEL value in the employees' records, by the relevant monthly amount. For instance, this is £542 in the 2025/2026 tax year.

For example, you process your payroll and set your process date to 2 August, month 4, but pay your employees on 6 August, month 5. As you need to change your pay date to 6 August, month 4 will be missing.

To resolve this, set your pay date to 6 August, process your payroll and update records as normal, ignoring any missing tax period warnings. Don't submit the FPS yet.

If the employee earns above the LEL, manually increase the employees' Earnings up to LEL values by £542.

You don't need to amend the LEL value for any employees earning below the LEL. If you need to increase your employees' Earnings up to LEL:

1. Select the relevant employee on your list.
2. Click Employee then Employee Record.
3. Click the Employment tab, then select the YTD Values button.
4. Click the NIC tab.
5. Manually add the relevant value to the Earnings up to LEL box.
6. Click Save then click Close.
7. Repeat for each employee until you've updated them all.

You can then submit your FPS for this period. From the next pay period, you can continue to process using the correct pay date.

Employees with a director status of Director are unaffected as their NIC calculates cumulatively and not on a period basis. If you miss or advance a tax period for a Director, the NIC calculates correctly based on the yearly NIC thresholds.

If you miss a tax period, process payroll as normal and ignore any warnings about missing a tax period. Then, before you submit the FPS, manually increase the Earnings up to LEL value in the employees' records by the relevant amount:

• Weekly - £125
• Fortnightly - £250
• Four Weekly - £500

For example, you process your payroll and set your process date to a Friday but pay your employees on the following Monday. Set your process date to when you pay the employees, which in this example is Monday. Taking the 2025/2026 tax year for instance, each Friday and the following Monday are in different tax weeks.

You're about to process your week 10 payroll and want to align your process date to the pay date. You'd normally set your process date to Friday 13 June 2025, and pay your employees on Monday 16 June 2025, week 11. As you need to change your pay date to Monday 16 June, tax week 10 is missing.

To resolve this, set your process date to Monday 16 June, process your payroll as normal and update records. Before you submit the FPS, manually increase the Earnings up to LEL in each employees' record by the relevant value, as mentioned above. In this example, you pay the employees weekly, so you increase it by £125.

To increase each employee's Earnings up to LEL:

1. Select the relevant employee on your list.
2. Click Employee then Employee Record.
3. Click the Employment tab, then select the YTD Values button.
4. Click the NIC tab.
5. Manually add the relevant value to the Earnings Up To LEL box.
6. Click Save then click Close.
7. Repeat for each employee until you've updated them all.

You can now submit your FPS for this period. Continue to process using the correct process date from the next pay period.

Employees with a director status of Director are unaffected as their NIC calculates cumulatively and not on a period basis. If you miss or advance a tax period for a Director, the NIC calculates correctly based on the yearly NIC thresholds.

You set your pay date to the 6th of the month but pay your employees the day before, on the 5th. You need to move your pay date to when you pay the employees, which is the 5th. However, the 5th and 6th are in different tax months.

To resolve this, because you're processing a tax period ahead, you need to pay two periods in one. This ensures you process correctly from the start of the new tax year.

	Tax month	Process date	Date employees get paid
A	Month 4	6 July	5 July
B	Month 4	5 August	5 August
C	Month 5	5 September	5 September

• To be able to use 5 August as the pay date, B, you need to rollback or restore month 4 processed in A. Then, reprocess using 5 August as the pay date. Include the pay from A and B when reprocessing, processing the employee two months salary. Then, set up a post tax post NI deduction to deduct the salary the employee already received on 5 July
• If you rollback or restore to reprocess a period, you must submit an FPS adjustment to notify HMRC of the difference
• You can then process month 5, C, and the following periods with the process date set correctly to the 5th of each month

You set your process date to Monday but pay your employees the Friday before. Under RTI, you must set your process date to when you pay your employees, which in this example is the prior Friday. However in the 2025/2026 tax year, Mondays and the prior Fridays are in different tax weeks.

For example, you set your process date to Monday 21 July 2025, week 16, and pay your employees on Friday 18 July, week 15. You can't process Friday 18 July because you already processed Monday 14 July, which is within the same tax week.

To resolve this, you need to pay two periods in one to ensure you process correctly from the start of the new tax year. For example:

	Tax week	Process date	Date employees get paid
A	Week 15	21 July	18 July
B	Week 15	25 July	25 July
C	Week 16	1 August	1 August

• To be able to use 25 July as the pay date, B, you need to rollback or restore week 15 processed in A. Then, reprocess using 25 July as the process date. You need to include the pay from A and B when reprocessing this, paying the employee two weeks salary. You can then set up a post tax post NI deduction for the salary the employee already received on 18 July
• If you rollback or restore to process twice in one period, you must submit an FPS adjustment to notify HMRC of the difference
• In this example, you can then process week 16, C, and the following periods with the process date set correctly to the Friday