Week 1 or month 1 basis

Each payslip taxed on its own, with no catch-up for unused credits until the year ends.

On the week 1 or month 1 basis, you get one week's or one month's credits and band each payday. Nothing carries forward. It's used in some cases of emergency tax and some new jobs. You won't pay too little, but you can pay too much. Tax you overpay is only refunded after the year ends, through myAccount.

Work it out

• Emergency tax refund →

Terms: Week 1 / Month 1 basis · Cumulative basis

All payslip topics · General information, not tax advice.