Payroll Reconciliation & Pension Correction Project (UK Charity)

We are a small UK charity requiring an experienced payroll professional or management accountant to review, correct and fully reconcile a historical payroll and pension error affecting four employees.

Background

Between April and August 2025, employee pension deductions were incorrectly processed (5% deducted instead of the correct 3%).

This led to:

Incorrect pension deductions
Two separate reimbursements being made (one via BACS and one via payroll)
Potential overpayments to staff
Payroll, HMRC and pension records now being out of alignment
We now need a full technical reconciliation and correction.

Scope of Work
You will be required to:

Recalculate for each employee (Jan–Dec 2025):
Correct gross pay
Correct pension deductions
Correct PAYE tax and NI

Determine:

What each employee should have been reimbursed
What has already been paid
Whether any overpayments need to be recovered

Produce a clear reconciliation per employee showing:

Original amounts
Corrected amounts
Variances

Advise on corrections required to:

Payroll provider records
HMRC submissions
Pension provider records
Deliverables

• Payroll reconciliation spreadsheet (per employee)
• Summary of errors and financial impact
• Clear next-step correction instructions
• Confirmation that records can be brought back into alignment