Where an employee's pay will straddle two tax years

Please note credits and rate bands cannot be given in advance when an employee's pay straddles two tax years.

Example:

An employee is normally paid on a Monday, but will receive two weeks' pay on Friday 27th December 2024 in respect of Monday 30th December 2025 and Monday 6th January 2026.

In this instance, the following will apply:

• the payment date must be reported as 22nd December 2025 using the credits and rate bands for week 52 only
    
• the employee will subsequently not be paid in week one of 2026
   
• the employee will then get the benefit of two weeks' credits and rate bands in week 2 of 2026

Important note:

 

• It is not appropriate to use week 53 in this scenario unless the pay date falls on 30th or 31st December 2025.
   
• Incorrect use of week 53 will cause underpayments for employee