Week 53

Week 53 happens when a pay day falls on 31st December or, in a leap year, on 30th or 31st December.  There are fifty-three weekly pay days in the year, employers paying wages on a Friday/Saturday will have 53 pay days in 2016.

BrightPay will know by the payment schedule that was set if a week 53 is relevant to the employer, it will only offer a week 53 where it is required as per the payment schedule.   

What action should an employer take?

BrightPay automatically applies any USC cut off points, employee’s tax credit and cut off points on a Week 1 basis in the week 53 payroll, as per Revenue regulations.

Please note: if an employee's normal pay day has changed during this tax year or the preceding tax year, the additional USC cut off points do not apply. You will need to instruct the software if the additional USC cut off points are not applicable to an employee. To prevent the additional USC cut off points being allocated go to Payroll > Select the employee(s) > click "Edit Settings" and tick to "Exclude from Week 53/54/56 USC concession"  select "save" to apply the change.