Missed BIK and paying back tax liabilities

Our employee registered for Private Medical Insurance but their registration never made it to our payroll team to apply the cash BIK to their payroll.
Employee has been a member since September 2021 so has not had BIK added to multiple tax years.
Our payroll bureau have calculated the missed tax and ERs Class 1A NIC liabilities and have corrected the submissions to HMRC to account for these.
In terms of getting the tax liabilities recovered from the employee's pay, how do we process this?

Hi eydmanj,
For past tax years, you need to submit a P11D to report the benefit for your employee. In this tax year, you should divide the benefit by the remaining pay days in the tax year and include it in the payroll.
Thank you.