# Does Rollback affect the Employer Payment Record - EPR?

Yes, rollback will affect the Employer Payment Record - EPR for the month
concerned. Any changes to PAYE tax and NICs etc will be updated on the Employer
Payment Record - EPR for that period. The Employer Payment Record - EPR is not
'frozen'. If an employee's pay is changed through rollback, the Employer Payment
Record - EPR will also change. If an employee's pay is reprocessed after a
rollback, the Employer Payment Record - EPR will change again. If you have
already paid the HM Revenue & Customs the Employer Payment Record - EPR amount
and then you do a rollback and reprocess the pay, the difference between what
you have actually paid and the newly calculated amount on the Employer Payment
Record - EPR needs to be reconciled in the next payment you make to the HMRC.