Corrections must always be dealt with on the basis of 'follow the money'.
This means that if an employee has been underpaid in a previous pay period, the correction of the underpayment should be made in the next payroll run you perform.
Likewise, if an employee has been overpaid in a previous pay period, the correction to recoup this overpayment should be made in the next payroll run you perform.
Where an employee, however, has physically received a payment amount in a particular pay period which differs to the amount shown in the payroll and the associated PSR has already been submitted, this will require a 'correction submission' to be made to Revenue in order to rectify the error.
This correction submission is known as a Correction PSR.
Other correction types which may also give rise to a correction submission being required include:
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where an employee has been included in a payroll submission to Revenue with an incorrect PPS number
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where an employee has been allocated the wrong PRSI class and for whom a payroll submission has been made to Revenue
- where you have not been told of an employee leaving and incorrect pay has been included in a payroll submission to Revenue for them
A dedicated 'Corrections' utility is available in Thesaurus Payroll Manager in order to facilitate a variety of corrections that may be needed to your payroll.
After making a correction, where the software detects that a correction submission is required, a Correction PSR will automatically be created for you, which you will be prompted to submit.
Comprehensive guidance on making corrections can be accessed here
FAQs
Q. I’m having trouble filing a PSR due to this error:
"There were issues with this submission.
LineitemID: 374-BA343-3. Description: Invalid Previous Line Item."
Can you advise on a workaround so I can file the PSR?
A. “Invalid Previous Line Item” occurs because a correction PSR is being sent and the software is trying to delete a submission in ROS that doesn’t exist. This may be because the original submission was never sent to Revenue, or it was deleted directly in ROS.
To fix this:
- Click the PSRs icon.
- Before you click Prepare, press F10 on your keyboard.
- In the PSR window, tick the checkbox at the bottom to Remove previous lineItemID.
- Your submission should now go through successfully.