Laya health insurance P35

Hi All,
I really hope for the advice from anybody.
In terms of medical insurance paid by an employer as BIK, if the BIK figure shown on P35 filed is different from the figure avaiable from Laya statement, what should be done for correction? let's say, the BIK on P35 for 2014 is 100,000 euro and the total gross figure on laya statement for 2014 is 110,000 euro. Some of the employees who left the company were under taxed by 10,000 euro. Is there something that needs to be done for this adjustment?
The net amount stated on Laya 2014 statement were correctly paid by the employer and the TRS figure for 2014 stated on the statement was also correctly reflected in 2014 CT calculation.
The problem is the gross amount we put through payroll differs from what laya statement shows.
As the payroll was already run for 2014 and P35 was filed based on 2014 payroll, I can't think of any further adjustment. However, if anybody gives me an advice on this issue, I really appreciate it.

Is the health insurance year different to the calendar year?

e.g. July renewal so two different rates during the tax/calendar year...

yes, every Aug renewal for laya.

rmflsdl said:

yes, every Aug renewal for laya.

Click to expand...

So the P35 (which is for, say, 2014) will have 7 months at one rate and 5 months at another.

Whereas the Laya statement covers 5 months of 2014 and 7 months of 2015.

The rates are bound to be different.

Thanks for your reply.
I need to clarify in detail.

Laya statement covers for a year with two different rates. Laya statement is correct for 2014.
The thing is the employer forgot to put some laya health insurance amounts for the employees who left the company in 2014 via their salaries.
Accordingly,the company underpaid some employees and taxes( PAYE,employee PRSI,employer PRSI, USC)

In this case, what should the company do?