SolvedPAYE70015 | PAYE operation: aspects of PAYE operation - employer: non-standard pay days
From HM Revenue & Customs · PAYE Manual
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, the employer should apply the Week 1 Free Pay Table on a non-cumulative basis.
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, the employer should apply the Week 2 Free Pay Table on a non-cumulative basis.
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, the employer should apply the Week 4 Free Pay Table on a non-cumulative basis.