A pension refund with a negative salary occurs when pension contributions are returned to an employee, resulting in a negative salary balance in payroll records.
This typically happens when the newly created pension scheme does not have LEL/UEL levels configured. To compare the new scheme with a previous one, follow the steps below in Portal.
Click Settings then click Pension Schemes.
From the Pension Code drop-down menu, select a pension scheme.
Click Next then click LEL/UEL.
Check the Annual LEL and Annual UEL fields are set then click Save.