An employee may be on a Week 1/Month 1 basis when they first start with a new employer.
Week 1/Month 1 Basis certs are mainly issued in the following circumstances:
1) There is substantial reduction of tax credits which may cause hardship, e.g., this might happen when your partner or spouse returns to work mid tax year and you were availing of their credits.
2) There is a lack of information about prior employments or earnings in the current tax year.
3) The residence intentions of a person coming from abroad to take up employment here are not known.
4) Tax credits/Standard Rate Bands are transferred, e.g., similar to 1) above.
5) An employee does not wish his new employer to know the details of his/her previous pay and tax.
In addition to above Employers will also operate Week 1/Month 1 Basis to payments made in the following circumstances....read on >>:
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