An employee who was paid fortnightly leaves on 3 March (in week 9). Final payment is made on that day and they were taxed on cumulative basis.
The employee is entitled to the cumulative tax credits and tax cut-off points up to and including fortnight 5. You should enter ‘1’ in the Pay frequency box and ‘5’ in the Pay period number box.
If your employee was taxed on an emergency basis at date of leaving you need to input the following:
•The total of any tax credits and tax cut-off points used
•The number of the pay period in which final payment was made.