Dear

Emergency payments are made at 60% of the gross total due. This is because we do not wish to place you in an overpayment position, and so for the interim we keep back 40% of the gross for NI, PAYE and pension contributions.

This payment is made directly to your bank account by close of business on the day of raising the payment, and does not come with its own payslip. Instead, in the next available payroll, your missed payment due will be made on the gross side of your payslip, and the emergency payment will be deducted from the net side of your payslip. Your statutory deductions will then all be corrected. By the time that payroll has run, you should have received the correct amount of overall pay.