On unlocked pay runs you are able to adjust PAYE.
To adjust PAYE you need to:
Open the (unlocked) pay run and click on the employee for whom it applies. In the drop down box, click on the 'Actions' > 'Adjust PAYE' option:
When you click the 'Adjust PAYE' button, a new line will show in the dialog box that says 'PAYE Adjustments'.
You are able to make notes for the PAYE adjustment.
You are required to enter the dollar amount that you wish the adjustment to be for.