An employer pays wages to employees in first week of 2019. The payment is in respect of work carried out in week 52 of 2018.
The payment should be:
- reported to Revenue on or before the January payment date
- included in the January 2019 monthly statement
- taxed using the week 1 tax credits and rate band for 2019 according to the 2019 Revenue Payroll Notification (RPN).