Making an Advance Payment in 2022 for 2023

Where an employee's pay will straddle two tax years

Please note credits and rate bands cannot be given in advance when an employee's pay straddles two tax years.


An employee is normally paid on a Monday, but will receive two weeks' pay on Friday 24th December 2022 in respect of Monday 27th December 2022 and Monday 3rd January 2023.

In this instance, the following will apply:


  • the payment date must be reported as 24th December 2022 using the credits and rate bands for week 52 only

  • the employee will subsequently not be paid in week one of 2023

  • the employee will then get the benefit of two weeks' credits and rate bands in week 2 of 2023


Important note:

  • It is not appropriate to use week 53 in this scenario unless the pay date falls on 31st December 2022.

  • Incorrect use of week 53 will cause underpayments for employee


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