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Why am I still on a Week 1 basis (W) - I have provided all my details?

When you submit your P45 to payroll, you are taxed on the "Week 1 basis" until such time as an updated tax cert (P2C) is issued for you by Revenue.

PLEASE NOTE: This is a precautionary step in case the details on the P45 are incorrect.

Once processed by Revenue, they may STILL issue a tax cert for you on a "Week 1 basis" - there are a number of different reasons why the Revenue would issue this which you would have need to discuss with them directly.

Some reasons include:

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 tax 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:

a) Payments made to a ceased employee

b) Payments made on Week 53

c) Payments made to an employee who has been out sick for more than 6 weeks and the employer excluded his/her Disability Benefit in calculating pay and tax.

If you are on "W" status, contact Revenue on 1890 33 34 25 and quote your PPS No., they can explain exactly why you have your "W" status.