Payroll Week 53, 54 or 56

Why an extra payroll period might be needed, and what to do

The pay date is the date employees are paid, not the date the payroll runs. If the pay date is 6 April or later, this is a week 1, week 2, week 4, or month 1 payroll.

Weekly, 2-weekly, and 4-weekly payrolls may need an extra period after week 52. This finishes the PAYE PAYE or Pay as you earn is an HM Revenue and Customs’ (HMRC) system to collect Income Tax and National Insurance from employment. tax year.

If the normal pay date falls on 5 April, the extra period must be completed. This finishes the tax year.

In a leap year, an additional period appears if the pay date falls on 4 April.

Money an employee earned in the previous tax year is still processed in the new tax year. This happens even if the pay date is in the new tax year.

The additional period is:

• Week 53 Additional tax year periods which may be needed after week 52 to finish your PAYE tax year. Only applies if running a weekly, 2-weekly or 4-weekly payroll cycle. If the normal repeating pay date falls on the 5th (or 4th for a leap year) of April a week 32, 54 or 56 will be required. The tax calculation for all employees is switched to a week1/month1 basis if these additional periods are needed. for weekly payrolls.

• Week 54 Additional tax year periods which may be needed after week 52 to finish your PAYE tax year. Only applies if running a weekly, 2-weekly or 4-weekly payroll cycle. If the normal repeating pay date falls on the 5th (or 4th for a leap year) of April a week 32, 54 or 56 will be required. The tax calculation for all employees is switched to a week1/month1 basis if these additional periods are needed. for fortnightly payrolls.

• Week 56 Additional tax year periods which may be needed after week 52 to finish your PAYE tax year. Only applies if running a weekly, 2-weekly or 4-weekly payroll cycle. If the normal repeating pay date falls on the 5th (or 4th for a leap year) of April a week 32, 54 or 56 will be required. The tax calculation for all employees is switched to a week1/month1 basis if these additional periods are needed. for 4-weekly payrolls.

In most years, the last period is week 52. It is only different if the pay date falls on 4 April in a leap year, or on 5 April.

Monthly payrolls are never affected. There is never a month 13.

The software adds the extra period automatically. This happens when the pay date falls on 4 April (in a leap year) or 5 April. Weekly payrolls get week 53. 2-weekly payrolls get week 54. 4-weekly payrolls get week 56.

There is no special process for this in the software. Run the extra period like any other pay run.

Never change the payroll calendar to force a week 53, 54 or 56. Only use it when it is actually needed.

How does this affect the tax/NI calculation?

NI is calculated the same way as any other pay period.

Tax is calculated differently for this period. Every employee's tax code switches to a week 1 or month 1 basis. This means only the pay for this one period counts, not any pay or tax from earlier in the year. The software does this automatically.

The software follows the method set out in HMRC His Majesty's Revenue and Customs is a non-ministerial department of the UK Government responsible for the collection of taxes, the payment of some forms of state support, the administration of other regulatory regimes including the national minimum wage and the issuance of national insurance numbers.'s Employer further guide to PAYE and National Insurance contributions (CWG2) External website Correct as of 25 September 2026.

No action is needed, unless HMRC sends a change of tax code notice for the employee.