Depending on the day you pay your employees, you may end up in a 'Week 53' scenario. Here I try to explain why some PAYE years have 53 weeks.

• A year has 365 days (366 days for leap years)
• There are 52 weeks in a year.
• Each week has 7 days.
• 52 weeks multiplied by 7 days is 364. So we are 'missing' a day (or two days every leap year)

In summary, there are 52 weeks and 1 day in a 365 day year.

In 2006 there were 53 Sundays, so if you paid your employees every Sunday, they would be expecting 53 payments. Every seven years, an employee should receive an extra week's pay (week 53) This is to make up for the 'missing day'

For example, an employee gets paid on Mondays

Year 1: 52 Mondays, so 52 payments (They don't get paid for a day)

Year 2: 52 Mondays, so 52 payments (They don't get paid for a day)

Year 3: 52 Mondays, so 52 payments (They don't get paid for a day)

Year 4: 52 Mondays, so 52 payments (They don't get paid for a day)

Year 5: 52 Mondays, so 52 payments (They don't get paid for a day)

Year 6: 52 Mondays, so 52 payments (They don't get paid for a day)

Year 7: 53 Mondays, so 53 payments (Finally get paid the 'missing' days)

So, over the course of seven years everything balances out.

There were 53 Mondays in 2007. So if you pay your weekly employees on a Monday during 2007, they will be getting a payment for week 53.

In 2008, there are 53 Tuesdays and 53 Wednesdays (as 2008 is a leap year)

In 2009, there are 53 Thursdays

In 2010, there are 53 Fridays

You can use this calculator to find out how many of each weekday are in any given year.

It depends on the first pay date whether or not there will be 53 pay weeks in a year - for weekly paid employees.

If the first payment for 2012 was on Sunday 1 January 2012, then there will be 53 payments for the year. This is because there are 53 Sundays in 2012.

To have 53 Pay weeks, the first pay date should be on the first day of the year (Sunday 1 Jan 2012 for 2012, or Tuesday 1 Jan 2013 for 2013)

If you still want to make a 53 payment for the year, follow these instructions (for weekly paid):

1. Find out what the first day of the year is. (For 2012 it was a Sunday. Sunday 1 Jan 2012)
2. Select the company screen
3. Click the Pay details tab
4. Under 'Weekly', select the Pay day as 'Sunday' (or whatever the first day of the year fell on)
5. Click 'Update Company' at the top of the screen.

NOTE: We do not recommend this course of action unless it's absolutely necessary.

The Income tax calendar always starts on the 1 Jan.

Week 1: 1 Jan to 7 Jan

Week 2: 2 Jan to 14 Jan

Week 3: 15 Jan to 21 Jan

Week 4: 22 Jan to 28 Jan

Week 5: 29 Jan to 4 Feb

...

...

Week 51: 17 Dec to 23 Dec

Week 52: 24 Dec to 30 Dec

Week 53: 31 Dec

For Leap years

Week 51: 16 Dec to 22 Dec

Week 52: 23 Dec to 29 Dec

Week 53: 30 & 31 Dec