Monthly payrolls never have a week 53 but weekly, fortnightly and for-weekly paid employees will have a week 53 if the process date is Sunday 5th April 2015. If it falls on any other day you don’t have a week 53 this year.
In the ‘Tax week number’ field of your FPS, put:
- ‘53’ if you pay your employees weekly
- ‘54’ if you pay them fortnightly
- ‘56’ if you pay them every 4 weeks
If you make a mistake
If you find a mistake in your final FPS of the year, what you need to do depends on the type of mistake and when you find it.
| Mistake | When | What to do |
|---|---|---|
| Wrong payments or deductions | By 19 April | Send an additional FPS with corrected year-to-date figures, and enter ‘0’ in ‘Pay in this period’ |
| Wrong payments or deductions | After 19 April | Send an EYU showing the difference between the amounts on the wrong FPS and the correct year-to-date amounts – don’t give the year-to-date amounts |
| Wrong payment date | By 5 April | Send an additional FPS with the correct payment date – put ‘0’ in ‘Pay in this period’ and give the year-to-date figures |
