In the 2015/2016 tax year, you have a week 53 if the following applies:
Your normal pay day is a Monday or Tuesday and…
- You last processed your weekly paid employees on Monday 28 March 2016 or Tuesday 29 March 2016.
- You last processed your fortnightly paid employees on Monday 21 March 2016 or Tuesday 22 March 2016.
- You last processed your four weekly paid employees on Monday 7 March 2016 or Tuesday 8 March 2016.
‘Week 53’ payments
If you pay your employees weekly, fortnightly or every 4 weeks, you might need to make a ‘week 53’ payment in your final FPS of the year.
Your payroll software will work out ‘week 53’ payments for you.
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
