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.

Next: Other payments