2025 Year End Payrolls - Usual Pay Day is a Friday

This article describes how to run your last few payrolls in 2025 if you normally pay your employees on a Friday.

If you do not normally pay on a Friday 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?

No - you do not have a week 53 if your normal pay day falls on a Friday.

But Friday 26th is a Bank Holiday?

Revenue have special rules that apply when your pay day falls on a bank holiday.

When your pay day falls on a bank holiday this is what you do;

Process your payroll using your normal pay day and use that day as you payment date in your Payroll Software.
Report that payment date to Revenue as the date that you paid your wages.
You can then make your payment to your employees on the previous banking day.

Moving your payment forward like this is what Revenue expect you to do, but you still report to Revenue that you made the payment on the bank holiday.

What you should not do is change your payment date in the payroll software and report that to Revenue - stick to the date/day you would normally use

How to process the wages for Friday 26th December

Create Week 52 in Payroll and use 26/12/2025 as your payment date for all employees.
Report to Revenue that payment was made on Friday 26th December
Employee Payslips should say payment was made on 26th December
When you process your bank disk or bank payments use the 23rd December as the payment date - this is the last full banking day before the bank holiday

Remember, even though you are making the payments on 23rd, you report to Revenue that they were made on 26th.

How to process your wages for Friday 2nd January 2026

You must process this payroll using Payroll 2026
This will be your Week 1 payroll for 2026 - with a payment date 2nd January
Process these wages using Payroll 2026 as week 1 with a payment date of 2nd January.
Report to Revenue that the payroll was paid on 2nd January.
Because 2nd January is a normal banking day you cannot bring the payment forward. You should schedule your payments for 2nd January

Whatever you do, do not try and run a Week 53.

Also, if you bring the payments forward into 2025 then technically they would be classified by Revenue as 2025 payments and would be liable to PAYE, USC and PRSI in 2025 without any additional tax credits or allowances.

Can you process your Payroll in advance over the Christmas Holidays?

Yes, indeed you can.

You can go ahead and process your 2025 Week 52 and 2026 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 1st January.

Creation date: 19/12/2025 11:30 Jason Updated: 19/12/2025 11:32 Jason