Tag: Week 53

Have you got a week 53 in 2016?

Close up of payslip

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

steve@bicknells.net

Will you have a week 53 payroll year end in 2015?

Close up of payslip

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