When is the extra pay period in 2025?

In the 2025 tax year, you have an extra pay period 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 an extra pay period

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 an extra pay period

To process an extra pay period, 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 the extra pay period.

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 an 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.