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Dealing with ‘week 53’ payments – Clarification for Employers from the HMRC

by / Tuesday, 30 July 2013 / Published in News


At the end of the tax year, which ends on the 5 April each year, you may end up making an extra payment to your employees. This may occur if you pay your employees weekly, fortnightly or four-weekly. It won’t occur if you pay your employees monthly. Extra payments occur because there are 52 weeks in any one year, plus one extra day, or two extra days in a leap year. If made, these extra payments are called ‘week 53’ payments. Here is some useful clarification for employers whose employees might be affected by ‘week 53’ payments