Correct an employee鈥檚 overpaid National Insurance contributions

1. Can you submit a revised Full Payment Submission?

You can usually amend an incorrect National Insurance contribution payment calculation in your next regular Full Payment Submission (FPS).

In some cases, you might not be able to send a revised FPS. For example, if you鈥檝e gone bankrupt or if the employee has left and you do not have their details.