I deleted a paychecque of Dec 23 yesterday by mistake and tried to run payroll and created the same paycheque.

Welcome to the Community, Rui-Hao.

You've come to the right place for assistance with all things QuickBooks. I'm happy to provide some info to re-enter your employee's paycheck in QuickBooks Online.

To re-enter a paycheck that was accidentally deleted with a different rate in QuickBooks Online, I recommend using the Audit Log to identify the original details, then create a new "Unscheduled" paycheck with the updated pay rate. Just make sure to use the same check date/pay period and select the correct employee. Here's how to get this done:

1. Locate Details: Go to Settings ⚙ and select Audit Log. Find the deleted paycheck, click View, and note the original pay period, check date, and taxes.
2. Run Payroll: Navigate to Payroll and select Employees.
3. Create Unscheduled Payroll: Select Run payroll (or Paycheck list > Create paycheck) and choose the employee.
4. Adjust Rate: Select Open Paycheck Detail. Update the rate to the new amount. QuickBooks will automatically recalculate taxes based on the new pay.
5. Save and Submit: Select Save & Close, then Submit Payroll. 

If it was a Direct Deposit check, you may need to enter a zero-net paycheck or use a payroll offset item to avoid paying the employee twice. 

I'm linking a couple of articles below that I believe you'll find helpful:

• Use the audit log to re-enter deleted transactions in QuickBooks Online
• Record a paycheck in the past

With this info you'll be able to successfully re-enter the paycheck with the correct rate from last year. Please drop a comment below if you have any other questions. I'll be here to lend a hand.