Enter the original payroll
Add the employee's payroll details, year-to-date figures, director details where relevant, original earnings and deductions.
FREE EXCEL TOOL
Payroll Correction Calculator
You asked for it. Here it is.
A practical Excel tool for working out the corrected PAYE, employee National Insurance and net position when an employee has been paid incorrectly.
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Recalculate PAYE
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Recalculate employee National Insurance, including directors
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See the corrected net pay and net change
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Tested against HMRC's published 2026/27 payroll software test data
All 720 applicable HMRC test scenarios matched the published expected results exactly. Enter your details and I'll email the spreadsheet straight to you.
GET THE SPREADSHEET
I'll email it straight to you.
Fill in the short form below and the Excel file will be sent automatically.
WHAT IT DOES
Original payroll. Corrected payroll. The difference.
The calculator is deliberately practical. It helps you work through the correction without pretending to be a replacement payroll system, and its PAYE and employee National Insurance logic has been checked against HMRC's published 2026/27 test data.
Enter what should have happened
Use the Correct Amount column where an earning or deduction should have been different.
See the correction
Review the PAYE correction, NI correction, corrected net pay and the overall net change.
A QUICK NOTE
Useful for the awkward bit after the error has already happened.
The original gross figure is only part of the answer. A correction can change taxable pay, NIable pay, PAYE, employee National Insurance and the amount the employee should actually receive or repay. The calculator also supports director NI using the Annual and Alternative methods.
Other payroll deductions such as Student Loan, pension and similar deductions are not automatically recalculated. Where one needs correcting, the correct amount can be entered manually.
IMPORTANT
A practical calculator, not a substitute for payroll judgement.
The spreadsheet is designed specifically to help recalculate PAYE and employee National Insurance following a payroll correction. Its supported PAYE and employee NI calculations have been tested against HMRC's published 2026/27 payroll software test data, with all 720 applicable scenarios matching exactly. It is not intended to recreate every part of a full payroll calculation. You remain responsible for checking that the inputs, tax treatment, statutory rules and resulting correction are appropriate for the employee and payroll concerned.