The error message is caused by a negative taxable pay year-to-date figure for an employee. The most common causes of this are;
The refund is greater than the employees' contributions in the tax year.
A pay element is not selected for PAYE when it should be.
An incorrect tax adjustment.
To find and correct this, follow the steps below.
Find the employee generating the error.
Click Process Pay, and then click Amend Period Pay.
Find and select the required employee.
Figures don't match the FPS
In Amend Period Pay, click Clear Pay Calculations.
Find and select the required employee.
You will need to click Process Period Pay to update the FPS.
Figures match the FPS
You will need to adjust the employees' pay to bring the tax up to 0. This can be done using their current pay elements or the adjustments button.