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Starting your first job

  1. Overview
  2. What you should do
  3. How your tax is calculated
  4. Cumulative basis
  5. Week 1 basis
  6. Benefits from your employer

Cumulative basis

Tax is normally calculated using the ‘cumulative basis’.

This means that each pay day, all earnings and all tax credits from 1 January of that year are accumulated. This is to ensure you pay the correct amount of tax and you receive the benefit of all your tax credits.

Next: Week 1 basis

Published: 27 February 2024 Print this page

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