Payroll

Tax Periods Based on the Employee's Pay Date

Elena Segura

Cofounder

Apr 17, 2025

Understanding Tax Periods Based on the Employee's Pay Date

When managing payroll, it's essential to determine the correct tax period for each employee. This depends entirely on the employee’s pay date, not the work period. Getting this right ensures that income tax is calculated and deducted accurately in compliance with HMRC rules.

Why the Tax Period Matters

The tax period determines:

The correct weekly or monthly tax code reference for PAYE purposes
Accurate deduction of income tax using applicable rates and thresholds
Proper reporting under HMRC Real Time Information (RTI)

How to Identify the Right Tax Period

1. Monthly Chart

This chart shows which month number to use for employees paid monthly, based on the pay date.

Period	Month Number
6 April to 5 May	1
6 May to 5 June	2
6 June to 5 July	3
6 July to 5 August	4
6 August to 5 September	5
6 September to 5 October	6
6 October to 5 November	7
6 November to 5 December	8
6 December to 5 January	9
6 January to 5 February	10
6 February to 5 March	11
6 March to 5 April	12

Use this if your employees are paid monthly.

2. Full Weekly Chart

This shows which week number to use based on the employee’s weekly pay date. This is aligned with RTI Week Numbers.

Period	Week Number	Period	Week Number
6 Apr to 12 Apr	1	6 Jul to 12 Jul	14
13 Apr to 19 Apr	2	13 Jul to 19 Jul	15
20 Apr to 26 Apr	3	20 Jul to 26 Jul	16
27 Apr to 3 May	4	27 Jul to 2 Aug	17
4 May to 10 May	5	3 Aug to 9 Aug	18
11 May to 17 May	6	10 Aug to 16 Aug	19
18 May to 24 May	7	17 Aug to 23 Aug	20
25 May to 31 May	8	24 Aug to 30 Aug	21
1 Jun to 7 Jun	9	31 Aug to 6 Sep	22
8 Jun to 14 Jun	10	7 Sep to 13 Sep	23
15 Jun to 21 Jun	11	14 Sep to 20 Sep	24
22 Jun to 28 Jun	12	21 Sep to 27 Sep	25
29 Jun to 5 Jul	13	28 Sep to 4 Oct	26
5 Oct to 11 Oct	27	4 Jan to 10 Jan	40
12 Oct to 18 Oct	28	11 Jan to 17 Jan	41
19 Oct to 25 Oct	29	18 Jan to 24 Jan	42
26 Oct to 1 Nov	30	25 Jan to 31 Jan	43
2 Nov to 8 Nov	31	1 Feb to 7 Feb	44
9 Nov to 15 Nov	32	8 Feb to 14 Feb	45
16 Nov to 22 Nov	33	15 Feb to 21 Feb	46
23 Nov to 29 Nov	34	22 Feb to 28 Feb	47
30 Nov to 6 Dec	35	1 Mar to 7 Mar	48
7 Dec to 13 Dec	36	8 Mar to 14 Mar	49
14 Dec to 20 Dec	37	15 Mar to 21 Mar	50
21 Dec to 27 Dec	38	22 Mar to 28 Mar	51
28 Dec to 3 Jan	39	29 Mar to 4 Apr	52
5 April	53

Use this if your employees are paid weekly.

Income Tax Rates for 2025–26

Tax rates vary by UK region and are applied based on the employee’s residence:

England and Northern Ireland

Rate	Income Range
Basic Rate	20% on £1 to £37,700
Higher Rate	40% on £37,701 to £125,140
Additional Rate	45% on £125,141 and above

Scotland

Rate	Income Range
Starter Rate	19% on £1 to £2,827
Basic Rate	20% on £2,828 to £14,921
Intermediate Rate	21% on £14,922 to £31,092
Higher Rate	42% on £31,093 to £62,430
Advanced Rate	45% on £62,431 to £125,140
Top Rate	48% on £125,141 and above

Wales

Rate	Income Range
Basic Rate	20% on £1 to £37,700
Higher Rate	40% on £37,701 to £125,140
Additional Rate	45% on £125,141 and above

Maximum Deduction Rule

You must not deduct more than 50% of the employee’s pay in tax during any single pay period. If this occurs, you should contact HMRC’s dedicated employer helpline for guidance.

Best Practices

Ensure payroll software uses the correct tax week or month number aligned with the employee’s actual pay date
Be mindful of Week 53, which applies only if you have a payroll run on 5 April in a 53-week tax year