Each deduction of tax from a relevant payment is calculated from the table applicable to the date on which the payment is made and not for the period during which the payment is earned; this applies even where the pay was earned in a previous tax year1. PAYE should also be operated when an employee is entitled to be paid even if the pay is not drawn by them until a later date (see E4.1108).
Where earnings are paid at regular intervals, tax must be deducted by reference to the tables (which are embedded in payroll software) as follows2:
| Period | Table |
| Weekly: | Weekly tables: by reference to the date of payment (eg Week 1 tables for payments between 6 and 12 April inclusive)3. |
| Fortnightly: | Weekly tables: first payment in the tax year by reference to Week 2 tables (irrespective of the week in which the payment was made); the payment in Week 3 or 4 by reference to Week 4 tables and so on. |
| Four-weekly: | Weekly |
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Web page updated on 17 Mar 2025 15:53