Week 53 salary payments clarification
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Week 53 rules
HMRC has issued clarification for employers on how to deal with
'week 53' salary payments made to employees.
'Week 53' payments are considered as a non-cumulative payment
(also known as 'week 1') to be treated in isolation and tax is deducted
without taking into account previous pay and tax details. Employers
are advised to use a non-cumulative tax code in all cases.
When completing a Full Payment Submission (FPS) for 'week 53'
payments, employers should enter tax week numbers 53, 54 and 56 if
there are 53 weekly, 27 fortnightly and 14 four-weekly payments in
a year respectively and not change the final tax code to week 1.
