emergency tax on final pay

KILL_BILL

my ex employers forgot to pay me os money in my final months salary

as a result when they paid me the amount due they took of to much tax and ni for the amount concerned but did the calculation wrong.

they have then provided me with a final payslip showing the calculations that they have done but the payslip is showing an emergency tax code.

1st ) what is the correct % deducted in respect of tax and ni per month for a normal employee, I was earnign 18.5k, single person

2) do i go back to the employer to claim the correct amount that they should have paid me or clai it of the tax man. as it was employers fault rekon it should be then

chrisbur

Assuming that this payment was made after you were issued with a P45 and so the payment made is not included in the P45 figures, the correct tax code to use is 0T on week1/month1 basis which for most people results in the correct tax being deducted. Emergency tax code is 810L at the moment and if this was used you have more than likely underpaid tax. The NI would depend on what the extra payment was for so cannot answer that at the moment.

Can you confirm if the payment was made after the P45 was issued, exactly what tax code was used, what the payment was for (eg holidays, wages, bonus) gross, tax and NI figures.

Edit Also are you now working somewhere and have you given your new employer your P45.

Notmyrealname

KILL_BILL wrote: »

2) do i go back to the employer to claim the correct amount that they should have paid me or clai it of the tax man. as it was employers fault rekon it should be then

The employer deducted the correct amount as required by HMRC if they'd already issued your P45. To get it back you need to put in for a tax return through HMRC but you can only do this after the end of the tax year the payment was made in so if it was after 6/4/2012, you can't put in a claim until after 5/4/2013.

chrisbur

Notmyrealname wrote: »

The employer deducted the correct amount as required by HMRC if they'd already issued your P45. To get it back you need to put in for a tax return through HMRC but you can only do this after the end of the tax year the payment was made in so if it was after 6/4/2012, you can't put in a claim until after 5/4/2013.

There will proberbly not be any tax to come back. Assuming that a P45 was issued and a payment was then made taxed at 0T and the OP then worked elsewhere and handed in the P45 then they will have had their full tax allowance so extra earnings would need to be taxed at 20% (assuming not into 40% tax) as they would have been on 0T.

But of course on the details so far given several assumptions have to be made; if we get the full details asked for more definate advice can be given.