Fraud Awareness Month

November 11, 2020

Throughout Fraud Awareness Month we will be highlighting the most reported frauds across the NHS, providing some guidance on preventing these and identifying when you should report your concerns.

What is payroll fraud?

Payroll fraud is when payments are made to employees which are not due. There are four core areas of payroll fraud;

• Falsely adding extra hours or including hours not worked to timesheets or other time recording systems,
• Working elsewhere whilst in receipt of sick pay from the Trust,
• Excessive, false or duplicate claims for travel and subsistence,
• Ghost employee – someone that is recorded on the payroll system but does not work for the Trust, a fictitious person invented by a dishonest employee.

Payroll costs account for a significant percentage of the total NHS annual budget and any fraud means that there are less funds available to provide treatment or pay for additional colleagues.

Everyone can assist in preventing payroll fraud by following a few basic steps when completing their own, or authorising other peoples’, timesheets and expenses;

• Only claim for the specific hours worked,
• Deduct any meal breaks that should be unpaid,
• Ensure timesheets are legible,
• Verify the details before authorising, and sign and date the agreed form,
• Remove electronic access to systems when colleagues leave.

Any deliberate overclaims could constitute fraud and should be reported to your Local Counter Fraud Specialist (LCFS). If you require any further information regarding fraud or bribery within the NHS, please contact the organisation’s LCFS.