Methods of calculating tax

Week 1 basis


The information on this page refers to your current obligations. For your obligations before 1 January 2019, please see the Employers Guide to PAYE.

The Week 1 basis is also known as 'non-cumulative basis' or Month 1 basis for employees paid monthly.

You tax each pay day on its own, separate from previous weeks. Pay and tax credits are not accumulated from the previous 1 January.

When to use Week 1 basis

You use a Week 1 basis to calculate an employee's tax if their RPN instructs you to use it.

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