2025 Year End Payrolls - Usual Pay Day is a Wednesday
This article describes how to run your last few payrolls in 2025 if you normally pay your employees on a Wednesday.
If you do not normally pay on a Wednesday then this article is not for you - please refer to the article that relates to your normal pay day.
Do you have a Week 53 in 2025?
Yes - You have a Week 53
If you normally pay your wages on a Wednesday and you are making a payment on Wednesday the 31st December you will have a Week 53 which you should process in Payroll 2025.
Your first 2026 Payroll will be on Wednesday 7th January.
Can you process your Payroll in advance over the Christmas Holidays?
Yes, indeed you can.
You can go ahead and process your Week 51, 52, 53 and Week 1 in 2026 all in advance, using a different pay date for each of them.
You can submit them to Revenue and NAERSA in advance also.
Just process your wages in CollSoft and send the submissions to Revenue. CollSoft will report the payment dates in advance and Revenue will accept them.
NAERSA will also accept your Week 1 MyFutureFund Contribution file in advance, and payment will be scheduled for the pay date reported. In you case this would be Wednesday 7th January.
How to process wages for Wednesday 24th December
When you payment date falls on a non banking day Revenue allow you to make the payment on the previous banking day, but you do not change the date that is reported to Revenue.
You should do the following;
- Process your wages in Payroll as normal and use a payment date of 24th December.
- Report your Payroll to Revenue as paid on 24th December
- Make your Bank Disk or setup your employee payments to be paid on 23rd December
How to process for Wednesday 31st December - Week 53
Week 53 is a special payroll period that employers who pay weekly, fortnightly or 4 weekly will see every few years.
It occurs when your normal pay day falls on the 31st December.
In a Week 53 situation your employees are allocated an additional week of tax credits and cut off points for PAYE and USC, and these are calculated on a Week 1 basis regardless of what the employee's RPN states.
To create your Week 53 in Payroll please do the following;
From the "Payroll" menu at the top of the screen select the "Open Weekly Wages" (or choose fortnightly or 4 weekly if relevant)
Then when asked for you payroll date enter 31st December 2025. This will open up your Week 53 for processing
Then process your payroll as normal.
Just remember that all calculations are done on a Week 1 basis so they might be a little different than normal.
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