§ Mr. Willetts
To ask the Chancellor of the Exchequer if he will list the(a) upward and (b) downward payroll adjustments an employer may have to make as a result of the policies of his Department. 
§ Dawn Primarolo
All employers have to run a payroll to ensure their employees receive the right amount of wages or salary. It might require upwards or downwards adjustment to reflect changes to an employee's Pay As You Earn (PAYE) tax codes, National Insurance Contributions or working tax credit.