Employee pay day - calculating Income Tax and Universal Social Charge
Payments for irregular periods
Note
The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.
Cumulative basis
You apply the cumulative tax credits and tax and Universal Social Charge (USC) cut-off points up to the week the payment is made.
Week 1 basis
You will need to apply for a Revenue Payroll Notification (RPN).
The employment may have started before 1 January. If so, apply the total of the tax credits, tax and USC cut-off points from Week 1 to the week of payment. Both weeks inclusive.
The employment may have started after 1 January. If so, apply the total of the tax credits, tax and USC cut-off points from the starting week to the week of payment. Both weeks inclusive.
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