payback.ie

From a tax viewpoint, Revenue only care about when the employee gets their money, and not what worked time the money relates to.

e.g. An employee works 2 weeks in November, but you don't pay them until December (PAYE week 51) - For tax purposes, all that matters is that they were paid in week 51 - The fact they were getting paid for work they did in previous months is irrelevant.

Scenario
- You pay your hourly-rate weekly-paid employee the last week in October
- Employee works the 1st and 2nd week in Nov
- You pay them for these weeks in the 3rd week of November

Forget the weeks they actually worked! From a PAYE viewpoint it looks like this;

- Employee paid on 26 Oct (PAYE week 43)
- Weeks 44 and 45 skipped
- Employee paid on 16 Nov (PAYE week 46)
- Therefore the employee gets 3 weeks of tax credit/cut off point applied to their pay in week 46 (i.e. wk 44 + wk 45 + wk 46)

If you pay an employee in week 51 and skip the final payment of the year then they could be due a tax refund from Revenue (because there was a week of tax credits they didn't use up). This will be dealt with between Revenue and the employee after you submit your P35 in Feb.