If you re-used the old record for the employee, and the payments are now incorrect (over taxed) you can either re-process all the old payments so they are correct, or just reprocess the next payment for cumulatively paid employee. Follow these instructions:

1. Back up your database.
2. If you paid the employee then take a copy of the incorrect payslips.
3. Rewind the incorrect payments
4. Set up a new record for the employee as described above. If you already have a new RPN with the year to date figures in it, use the corresponding employment ID. Otherwise request a new RPN for the employee using a new employment ID
5. Archive the old employee record
6. Retrieve and update the RPNs
7. re-process the payments from the new start date (skipping all the dates from the beginning of the year)
8. Submit the new payments to Revenue in the submission screen.
9. Pay the employee the difference and re-issue the revised payslips.

Alternatively

1. Back up your database.
2. Set up a new record for the employee as described above. If you already have a new RPN with the year to date figures in it, use the corresponding employment ID. Otherwise request a new RPN for the employee using a new employment ID
3. Archive the old employee record
4. Retrieve and update the RPNs
5. Process the next payment due. The employee should get a refund if they are cumulatively paid.
6. Submit the new payments to Revenue in the submission screen.

We suggest verifying which course of active is best for you with a tax practitioner.