Employee pay day - calculating Income Tax and Universal Social Charge
Payments for irregular periods
Note
The information on this page refers to current employer obligations. For employer obligations before 1 January 2019, please see the Employers' Guide to PAYE.
An employer must ensure they download the latest Revenue Payroll Notification (RPN) for an employee when completing the payroll, irrespective of the payroll frequency.
Cumulative basis
The employer must apply the following on a cumulative basis up to the week the payment is made:
Week 1 basis
The employment may have started before 1 January. If so, apply the following from Week 1 to the week of payment (both weeks inclusive):
- total of the tax credits
- tax cut-off points
- and
- USC cut-off points.
The employment may have started after 1 January.
If so, apply the following from the starting week to the week of payment (both weeks inclusive):
- total of the tax credits
- tax cut-off points
- and
- USC cut-off points.
Next: Other payments