Please note credits and rate bands cannot be given in advance when an employee's pay straddles two tax years.
Example:
An employee is normally paid on Thursday but will receive two weeks' pay on 24th December in respect of 26th December 2019 and 2nd January 2020.
In this instance, the following will apply:
Important note:
Where your employees' normal pay date is due to be 1st January 2020 and payment is due to be paid by credit transfer, Revenue will accept the pay date to be reported as the 1st January 2020 where funds are made available to employees on the previous day only i.e. the 31st December 2019.
Example:
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