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HMRC internal manual

PAYE Manual

PAYE operation: aspects of PAYE operation - employer: non-standard pay days

Where an employer pays their employees weekly, fortnightly or four weekly there will be some tax years when there is an extra pay day.

The extra pay day is called

  • Week 53 for weekly paid employees
  • Week 54 for fortnightly paid employees
  • Week 56 for four-weekly paid employees

53 pay days in tax year 

Employees paid at weekly intervals may have 53 pay days in a tax year. If tax is due from the fifty third weekly payment, advise the employer to

  • Apply the Week 1 Free Pay Table on a non-cumulative basis
  • Enter ‘53’ in the box headed ‘Payment in Week 53’ on the form P14
  • Note the Deductions Working Sheet ’53 Weeks’

14 pay days in tax year 

Employees paid at regular four-weekly intervals may have 14 pay days in a year.

If tax is due from the fourteenth four-weekly payment, advise the employer to

  • Apply the Week 4 Free Pay Table on a non-cumulative basis
  • Enter ‘56’ in the box headed ‘Payment in Week 53’ on the form P14
  • Note the Deductions Working Sheet ’56 Weeks’

27 pay days in tax year 

Employees paid at regular two-weekly intervals may have 27 pay days in a year.

If tax is due from the twenty seventh two-weekly payment, advise the employer to

  • Apply the Week 2 Free Pay Table on a non-cumulative basis
  • Enter ‘54’ in the box headed ‘Payment in Week 53’ on the form P14
  • Note the Deductions Working Sheet ’54 Weeks’