In this section:
- Day to day PAYE
- PAYE at the end of the tax year
- Non-standard paydays or moving paydaysÂ
- PAYE for special types of pay
Non-standard paydays or moving paydays
Employee payday falls on a non-banking day Recording a payment that's processed early or late because your payday falls on a day when banks are closed
Changing the interval between paydays The PAYE steps you need to take if you switch, for example, from paying your employees weekly to paying them monthly
Moving payday to a different day of the week/month What to do if you change the day or date on which each payday falls but keep the same interval between your paydays
Extra payments on a day other than the usual payday How to work out and record the PAYE tax and NICs deductions due if you make a non-payday payment to an employee, such as a bonus
Dealing with 'week 53' payments Calculating PAYE tax and NICs for your last payday of the tax year if the way dates fall mean there's one more payday than usual
