Hi,

An employee's services has been terminated at the end of January 2012 on Pastel Payroll, with a nil salary for January 2012. Pastel Payroll has now recalculated the PAYE (as it does when an employee is terminated) for the period and a negative PAYE balance is now showing on this payslip for January 2012. Should the employer reimburse this PAYE to the employee? Or do you wait until this individual is assessed for the 2012 tax year and then SARS will refund this overpayment?

Kindly assist.

Thank you!