Car salary sacrifice- underpayment

Hello there, If an employee has underpaid the money due on a salary sacrifice car agreement from a previous tax year are we right to recover the net amount? employee 1 credited £71 gross in error at the end of the agreement employee 2 credited £90 gross in error at the end of the agreement but should have been deducted £115 - total amount now owed £205 Thanks

Hi,
Yes, ultimately the employee has received an overpayment of wages.
The business should discuss with the employee the difference in the net pay amounts and discuss how this will be paid back.
Please see our guidance " overpayments or underpayments of salary" section 1.19 for more information -
2024 to 2025: Employer further guide to PAYE and National Insurance contributions.
Thank you.