»Ê¹ÚÌåÓýapp

Where an employer pays their employees weekly, fortnightly or four weekly there will be some tax years when there is an extra pay day.

»Ê¹ÚÌåÓýapp extra pay day is called

• Week 53 for weekly paid employees
• Week 54 for fortnightly paid employees
• Week 56 for four-weekly paid employees

53 pay days in tax yearÌý

Employees paid at weekly intervals may have 53 pay days in a tax year.

If tax is due from the fifty third weekly payment, the employer should apply the Week 1 Free Pay Table on a non-cumulative basis.

27 pay days in tax yearÌý

Employees paid at regular two-weekly intervals may have 27 pay days in a year.

If tax is due from the twenty seventh two-weekly payment, the employer should apply the Week 2 Free Pay Table on a non-cumulative basis.

14 pay days in tax year

Employees paid at regular four-weekly intervals may have 14 pay days in a year.

If tax is due from the fourteenth four-weekly payment, the employer should apply the Week 4 Free Pay Table on a non-cumulative basis.