National Insurance for Employees Over the Age of Retirement - Code C
To change this in your Payroll you will need a Certificate of Age Exception. Please remind your employees to apply for this as soon as possible, so you can then change the NI to code C on the Employee record.
If, however, you have processed the Payroll and updated before changing the NI category, you can no longer enter a negative NI figure manually to create a refund. The Payroll will allow you to but you will not be able to electronically submit it to the Government Gateway.
The only way to correct this is to “roll-back” the employee to the pay period of their birthday and then change the NI category and re-process the payroll through the periods until the current date and pay the employee the difference in the next Payroll run.
