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 Payroll, and then click Run Payroll.
Find and select the required employee.
Click the Calculate tab.
Figures don't match the FPS
In run payroll, click the employee, then click Clear Pay Calculations.
Find and select the required employee.
Click the Calculate tab.
You will need to save and process 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.