Before you can process your payroll year end, there are 3 tasks you need to complete.
Check if you have an extra pay run
Process your 2025 leavers
Process your final pay run
Cause
Resolution
Check if you have an extra pay run
The number of days in the tax year does not divide into a whole number of tax weeks. If you pay your employees near the end of the tax year, you may have an extra pay run, known as week 53.
In the 2025 tax year, you have an extra pay run if your normal pay day is a Wednesday, and your last pay date is:
Wednesday 24 December 2025 for weekly paid employees
Wednesday 17 December 2025 for 2-weekly paid employees
Wednesday 3 December 2025 for 4-weekly paid employees
If you pay your employees monthly, you do not have a week 53.
Process your extra pay run in the same way as any other pay run.
If you need to run week 53, read our article Extra pay run.
Leavers in the 2025 tax year
Before your final pay run, enter the last working day for your leavers. This is employees leaving the company on or before 31 December 2025
Leaver details submit to Revenue as part of the submission you make after their final pay run.
NOTE:This is for leavers whose details you have not already sent to Revenue.
If you need to process a leaver in Sage Payroll, read our article Dealing with leavers.
Process your final pay run
Before you complete your year end tasks, process your final pay run of the tax year.
You need to do this no later than 31 December 2025, before your ROS digital certificate expires.
For any employees on holiday that continues into the new tax year, enter their holiday pay up to 31 December. In your first pay run of the 2026 tax year, enter their remaining holiday pay.
If you need help processing a pay run, read our article Process a pay run.
What's next
Once you've processed your final pay run, you're ready to process payroll year end.
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