Make correction in PAYE

Hi all, I am new to UK since Oct 2022. And I work for a HK company. So I use DCNI scheme to contribute my NI and self assessment for the income tax. 1. As my employer pays me on 7th on the month normally (if 7th is not Sat/Sun or holiday), it pays on 5th or 6th if 7th is Sat/Sun or holiday. This make some tax months have 2 payments and some have no payments. In this case, I had used the payroll calculation date in PAYE to avoid the mess. However, I just realize that the date input to PAYE must be the payment date. So how can I correct my previous payment for 22-23 tax year and 23-24 tax year? (The amount of payment also need to change due to exchange rate in different months) 2. I see the page about realign the payroll to correct tax period. It seems it just tell me to use correct payment date. I don't understand the mechanism of avoiding double payment or no payment issue I mentioned above. 3. As I use DCNI scheme, I need to do the tax return in self assessment. I have the question about what amount should I input for my income due to employment? For example: I have income of £100, NI contribution is £10. So, in the self assessment, I need to input £100 or £90? Thank you!

Hi robben,
Payments not made on the regular payday in the circumstances described would be classed as a mis-timed payment – HMRC’s Basic PAYE software has a section for this.
Guidance can be found on gov.uk in the CWG”2 Sections 1.8 as follows:-
2023 to 2024: Employer further guide to PAYE and National Insurance contributions
You can also call the Employer Helpline on 0330 200 3200 to discuss further.
Thank you.