Hi, We have overpaid one of our employees by quite a significant sum. We have agreed with the employee that they will repay this to us. We wanted to confirm: a) the sum is too large for it to all be deducted from the employee's salary next month. So is it acceptable to request for the employee to repay this over a few months? b) how do we (the employer) recover the employee NIC contribution paid? c) does the employee need to speak to HMRC to recover their income tax/NIC paid? Thanks