Payroll Question for Weekly Paid

slackda

Hiya,

Just quick question on PAYE NI etc,

When does the tax point occur? is it date of payment or on date of work.

I. my client has employees that worked week 52 (Sat 29th to Friday 4th) but paid on 9th of April.

My brain tells me that this is Week 52 Pay, and part of Tax Year 13-14, but im not 100% sure on it.

thanks

Slack

Rozzi Rainbow

I would say date of payment. That's always the date we use to process payroll as it's the date that shows on the payslip. If you've already processed the payment made on 2nd April (and dated it 2nd April) you will have used your week 52 and won't be able to process another week 52.

leonag

Hi, I totally agree. 9th of April pay date actually falls in week 1 of month 1 14-15. If you check you probably have 52 weeks of pay included in the accounts as the same would have happened last year so the last week worked pay from 12-13 was actually paid in week 1 of 13-14. I've just completed year end for several of our clients and anything that was paid after the 5th April count as 14-15 pay.

slackda

Thank you