Overpayment Recovery

Overpayment Recovery Workshop

Anyone involved in or associated with the payroll function will at some point in their career, receive a query or have to deal with an overpayment situation. This workshop explains the legal and practical implications of recovering overpayments and gives clear guidance to ensure that employers are able to minimise disputes and avoid the risk of Court or Employment Tribunal action.

The rights of employers under the Employment Rights Act 1996 are fully explained and current case law on the subject is also discussed.

A variety of common overpayment scenarios are used to show how problems arise – and how to eliminate or greatly reduce such situations in the future. The course will also look at when to write-off overpayments and when to pursue recovery, tax and NIC implications of recovery and the use of ‘de-minimis’ limits.

Who Should Attend?

All staff who will encounter overpayments to employees should attend this course, including administrators who need to decide on the appropriate action to take. All staff who will be involved in calculating and rectifying payroll records should also attend and it is ideal for finance and HR staff that need to be aware of the payroll implications and legal constraints.

Course Content

• Employee Rights
• Documenting Recovery Procedures
• Overpayment Scenarios
• The Legal Position
• Setting ‘De-Minimis’ Limits
• Adjusting Tax and NICs
• Recovery Action
• Case Histories
• Write-Off Procedures
• HMRC
• Taking Simple Court Action

Course Aims

On completion delegates should be able to:

• Calculate the Gross / Net amount owed
• Implement overpayment procedures
• Make legal recoveries of overpayments
• Prepare corporate guidance