Join Duncan as he talks you through how to check for and process week 53. The video runs for about five minutes.
When is week 53 in 2025?
In the 2025 tax year, you have a week 53 if the following applies:
Your normal pay day is a Wednesday and you last processed:
Weekly employees on 24 December
Fortnightly employees on 17 December
Four-weekly employees on 3 December
In each of these instances, you're next due to process the employees' pay on 31 December 2025. If you didn't use any of these dates, your next processing date is in the new tax year.
If you don't have a week 53
Once you complete your final pay period, you can continue to finish the tax year, and get ready for the new payroll. For more information, visit the payroll year end hub.
If you have a week 53
To process week 53, set an extra pay period, then follow the payroll process as normal. Sage 50 Payroll Ireland applies the correct rules to each employee that you process in week 53.
Tax and universal social charge (USC) calculation
To comply with government legislation, Sage 50 Payroll Ireland calculates PAYE and USC on a week one basis during the extra pay period. This means that year to date figures don't appear in calculations. Sage 50 Payroll Ireland uses week one cut-offs and credits.
Calculate PRSI as normal, and employees receive the same number of insurance weeks as normal.