Automatic enrolment detailed guidance for employers no. 3 Appendix A
This document accompanies: Detailed guidance no. 3 – Assessing the workforce
You can save the contents of this page as a PDF using your web browser. Open the print options and make sure the destination/printer is set as 'Save as PDF':
Pay reference period calendars where the definition of pay reference periods is aligned with tax weeks or months
The pay reference periods for pay reference periods which are equal in length to a week, fortnight, or four week period, and a month, quarter (three months), bi-annual (six months) or annual period are listed here.
If the length of the pay reference period is not one of these the pay reference period calendar will have to be derived (described below).
Weekly
| Tax week | Non-leap year PRP | Leap year PRP |
|---|---|---|
| 1 | 6 Apr to 12 Apr | 6 Apr to 12 Apr |
| 2 | 13 Apr to 19 Apr | 13 Apr to 19 Apr |
| 3 | 20 Apr to 26 Apr | 20 Apr to 26 Apr |
| 4 | 27 Apr to 3 May | 27 Apr to 3 May |
| 5 | 4 May to 10 May | 4 May to 10 May |
| 6 | 11 May to 17 May | 11 May to 17 May |
| 7 | 18 May to 24 May | 18 May to 24 May |
| 8 | 25 May to 31 May | 25 May to 31 May |
| 9 | 1 Jun to 7 Jun | 1 Jun to 7 Jun |
| 10 | 8 Jun to 14 Jun | 8 Jun to 14 Jun |
| 11 | 15 Jun to 21 Jun | 15 Jun to 21 Jun |
| 12 | 22 Jun to 28 Jun | 22 Jun to 28 Jun |
| 13 | 29 Jun to 5 Jul | 29 Jun to 5 Jul |
| 14 | 6 Jul to 12 Jul | 6 Jul to 12 Jul |
| 15 | 13 Jul to 19 Jul | 13 Jul to 19 Jul |
| 16 | 20 Jul to 26 Jul | 20 Jul to 26 Jul |
| 17 | 27 Jul to 2 Aug | 27 Jul to 2 Aug |
| 18 | 3 Aug to 9 Aug | 3 Aug to 9 Aug |
| 19 | 10 Aug to 16 Aug | 10 Aug to 16 Aug |
| 20 | 17 Aug to 23 Aug | 17 Aug to 23 Aug |
| 21 | 24 Aug to 30 Aug | 24 Aug to 30 Aug |
| 22 | 31 Aug to 6 Sep | 31 Aug to 6 Sep |
| 23 | 7 Sep to 13 Sep | 7 Sep to 13 Sep |
| 24 | 14 Sep to 20 Sep | 14 Sep to 20 Sep |
| 25 | 21 Sep to 27 Sep | 21 Sep to 27 Sep |
| 26 | 28 Sep to 4 Oct | 28 Sep to 4 Oct |
| 27 | 5 Oct to 11 Oct | 5 Oct to 11 Oct |
| 28 | 12 Oct to 18 Oct | 12 Oct to 18 Oct |
| 29 | 19 Oct to 25 Oct | 19 Oct to 25 Oct |
| 30 | 26 Oct to 1 Nov | 26 Oct to 1 Nov |
| 31 | 2 Nov to 8 Nov | 2 Nov to 8 Nov |
| 32 | 9 Nov to 15 Nov | 9 Nov to 15 Nov |
| 33 | 16 Nov to 22 Nov | 16 Nov to 22 Nov |
| 34 | 23 Nov to 29 Nov | 23 Nov to 29 Nov |
| 35 | 30 Nov to 6 Dec | 30 Nov to 6 Dec |
| 36 | 7 Dec to 13 Dec | 7 Dec to 13 Dec |
| 37 | 14 Dec to 20 Dec | 14 Dec to 20 Dec |
| 38 | 21 Dec to 27 Dec | 21 Dec to 27 Dec |
| 39 | 28 Dec to 3 Jan | 28 Dec to 3 Jan |
| 40 | 4 Jan to 10 Jan | 4 Jan to 10 Jan |
| 41 | 11 Jan to 17 Jan | 11 Jan to 17 Jan |
| 42 | 18 Jan to 24 Jan | 18 Jan to 24 Jan |
| 43 | 25 Jan to 31 Jan | 25 Jan to 31 Jan |
| 44 | 1 Feb to 7 Feb | 1 Feb to 7 Feb |
| 45 | 8 Feb to 14 Feb | 8 Feb to 14 Feb |
| 46 | 15 Feb to 21 Feb | 15 Feb to 21 Feb |
| 47 | 22 Feb to 28 Feb | 22 Feb to 28 Feb |
| 48 | 1 Mar to 7 Mar | 29 Feb to 6 Mar |
| 49 | 8 Mar to 14 Mar | 7 Mar to 13 Mar |
| 50 | 15 Mar to 21 Mar | 14 Mar to 20 Mar |
| 51 | 22 Mar to 28 Mar | 21 Mar to 27 Mar |
| 52 | 29 Mar to 4 Apr | 28 Mar to 3 Apr |
| 5 Apr to 5 Apr or 5 Apr to 11 Apr | 4 Apr to 5 Apr or 4 Apr to 10 Apr |
Fortnightly
| Tax weeks | Non-leap year PRP | Leap year PRP |
|---|---|---|
| 1 & 2 | 6 Apr to 19 Apr | 6 Apr to 19 Apr |
| 3 & 4 | 20 Apr to 3 May | 20 Apr to 3 May |
| 5 & 6 | 4 May to 17 May | 4 May to 17 May |
| 7 & 8 | 18 May to 31 May | 18 May to 31 May |
| 9 & 10 | 1 Jun to 14 Jun | 1 Jun to 14 Jun |
| 11 & 12 | 15 Jun to 28 Jun | 15 Jun to 28 Jun |
| 13 & 14 | 29 Jun to 12 Jul | 29 Jun to 12 Jul |
| 15 & 16 | 13 Jul to 26 Jul | 13 Jul to 26 Jul |
| 17 & 18 | 27 Jul to 9 Aug | 27 Jul to 9 Aug |
| 19 & 20 | 10 Aug to 23 Aug | 10 Aug to 23 Aug |
| 21 & 22 | 24 Aug to 6 Sep | 24 Aug to 6 Sep |
| 23 & 24 | 7 Sep to 20 Sep | 7 Sep to 20 Sep |
| 25 & 26 | 21 Sep to 4 Oct | 21 Sep to 4 Oct |
| 27 & 28 | 5 Oct to 18 Oct | 5 Oct to 18 Oct |
| 29 & 30 | 19 Oct to 1 Nov | 19 Oct to 1 Nov |
| 31 & 32 | 2 Nov to 15 Nov | 2 Nov to 15 Nov |
| 33 & 34 | 16 Nov to 29 Nov | 16 Nov to 29 Nov |
| 35 & 36 | 30 Nov to 13 Dec | 30 Nov to 13 Dec |
| 37 & 38 | 14 Dec to 27 Dec | 14 Dec to 27 Dec |
| 39 & 40 | 28 Dec to 10 Jan | 28 Dec to 10 Jan |
| 41 & 42 | 11 Jan to 24 Jan | 11 Jan to 24 Jan |
| 43 & 44 | 25 Jan to 7 Feb | 25 Jan to 7 Feb |
| 45 & 46 | 8 Feb to 21 Feb | 8 Feb to 21 Feb |
| 47 & 48 | 22 Feb to 7 Mar | 22 Feb to 6 Mar |
| 49 & 50 | 8 Mar to 21 Mar | 7 Mar to 20 Mar |
| 51 & 52 | 22 Mar to 4 Apr | 21 Mar to 3 Apr |
| 5 Apr to 5 Apr or 5 Apr to 18 Apr | 4 Apr to 5 Apr or 4 Apr to 17 Apr |
Four-weekly
| Tax weeks | Non-leap year PRP | Leap year PRP |
|---|---|---|
| 1 – 4 | 6 Apr to 3 May | 6 Apr to 3 May |
| 5 – 8 | 4 May to 31 May | 4 May to 31 May |
| 9 – 12 | 1 Jun to 28 Jun | 1 Jun to 28 Jun |
| 13 – 16 | 29 Jun to 26 Jul | 29 Jun to 26 Jul |
| 17 – 20 | 27 Jul to 23 Aug | 27 Jul to 23 Aug |
| 21 – 24 | 24 Aug to 20 Sep | 24 Aug to 20 Sep |
| 25 – 28 | 21 Sep to 18 Oct | 21 Sep to 18 Oct |
| 29 – 32 | 19 Oct to 15 Nov | 19 Oct to 15 Nov |
| 33 – 36 | 16 Nov to 13 Dec | 16 Nov to 13 Dec |
| 37 – 40 | 14 Dec to 10 Jan | 14 Dec to 10 Jan |
| 41 – 44 | 11 Jan to 7 Feb | 11 Jan to 7 Feb |
| 45 – 48 | 8 Feb to 7 Mar | 8 Feb to 6 Mar |
| 49 – 52 | 8 Mar to 4 Apr | 7 Mar to 3 Apr |
| 5 Apr to 5 Apr or 5 Apr to 2 May | 4 Apr to 5 Apr or 4 Apr to 1 May |
Monthly
| Tax month | PRP |
|---|---|
| 1 | 6 Apr to 5 May |
| 2 | 6 May to 5 Jun |
| 3 | 6 Jun to 5 Jul |
| 4 | 6 Jul to 5 Aug |
| 5 | 6 Aug to 5 Sep |
| 6 | 6 Sep to 5 Oct |
| 7 | 6 Oct to 5 Nov |
| 8 | 6 Nov to 5 Dec |
| 9 | 6 Dec to 5 Jan |
| 10 | 6 Jan to 5 Feb |
| 11 | 6 Feb to 5 Mar |
| 12 | 5 Mar to 5 Apr |
Quarterly
| Tax months | PRP |
|---|---|
| 1 – 3 | 6 Apr to 5 Jul |
| 4 – 6 | 6 Jul to 5 Oct |
| 7 – 9 | 6 Oct to 5 Jan |
| 10 – 12 | 6 Jan to 5 Apr |
Bi-annually
| Tax months | PRP |
|---|---|
| 1 – 6 | 6 Apr to 5 Oct |
| 7 – 12 | 6 Oct to 5 Apr |
Annually
| Tax months | PRP |
|---|---|
| 1 – 12 | 6 Apr to 5 Apr |
Pay reference periods of other lengths
If the usual interval between payments of regular wage or salary is not fortnightly or four-weekly but is another multiple of weeks (eg five weeks) the length of the pay reference period will be equal to that multiple of weeks. Where the length of the pay reference is a multiple of weeks (eg five weeks), the pay reference period starts on 6 April each year and the first day of the tax week which commences immediately after the expiry of a ‘pay interval period’ beginning on 6 April.
A ‘pay interval period’ is a period equal in length to the usual interval between payments of the worker’s regular wage or salary and each whole multiple (ie 2, 3, 4, 5, 6 etc) of that period. So, in the example of a pay reference of five weeks duration the first pay reference period starts on 6 April and lasts for the first pay interval period of five weeks ending on 10 May. The first day of the tax week after 10 May is 11 May (the start of tax week 6).
The next pay reference period starts on the first day of the tax week after the expiry of a pay interval period which starts on 6 April and lasts for the next whole multiple (ie two) of five weeks. The next whole multiple of a five week period is a 10 week period. A 10 week period that starts on 6 April ends on 14 June. The first day of a tax week that starts after 14 June is 15 June (the start of tax week 11).
These steps are repeated until the end of the tax year to give the start dates of each pay reference period in the year (see example calendar below).
Example of a five-weekly pay reference period calendar
| Tax weeks | Non-leap year PRP | Leap year PRP |
|---|---|---|
| 1 - 5 | 6 Apr to 10 May | 6 Apr to 10 May |
| 6 - 10 | 11 May to 14 Jun | 11 May to 14 Jun |
| 11 - 15 | 15 Jun to 19 Jul | 15 Jun to 19 Jul |
| 16 - 20 | 20 Jul to 23 Aug | 20 Jul to 23 Aug |
| 21 - 25 | 24 Aug to 27 Sep | 24 Aug to 27 Sep |
| 26 - 30 | 28 Sep to 1 Nov | 28 Sep to 1 Nov |
| 31 - 35 | 2 Nov to 6 Dec | 2 Nov to 6 Dec |
| 36 - 40 | 7 Dec to 10 Jan | 7 Dec to 10 Jan |
| 41 - 45 | 11 Jan to 14 Feb | 11 Jan to 14 Feb |
| 46 - 50 | 15 Feb to 21 Mar | 15 Feb to 20 Mar |
| 22 March to 5 April or 22 Mar to 25 Apr | 21 Mar to 24 Apr |
As with the weekly, fortnightly and four-weekly pay reference periods the first pay reference period of each tax year starts on 6 April and ‘resets’ the calendar for each tax year. In this case however it is more likely that there will be overlapping pay reference periods for the purposes of assessment although in some circumstances the pay reference period will be ended on 5 April.
If the usual interval between payments of regular wage or salary is not quarterly, bi-annual or annual but is another multiple of months (eg bi-monthly) the length of the pay reference period will be equal to that multiple of months. Where an employer has a pay reference period of a length equal to such a multiple of months they should apply the same method as described above to derive the pay reference period calendar.
For example, if the usual interval between payments of regular wage or salary is two months, then a ‘pay interval period’ in this case is a period equal in length to two months and each whole multiple (ie 2, 3, 4, 5 and 6) of a two month period. In this case the first pay reference period starts on 6 April and lasts for the first pay interval period of two months ending on 5 June. The first day of the tax month after 5 June is 6 June (the start of tax month week 3).
The next pay reference period starts on the first day of the tax week after the expiry of a pay interval period starting on 6 April and lasting the next multiple of two months. The next whole multiple (ie two) of a two month period is a four month period. A four month period that starts on 6 April ends on 5 August. The first day of a tax month that starts after 5 August is 6 August (the start of tax month 5).
These steps are repeated until the end of the tax year to give the starts dates of each pay reference period in the year (see example calendar below).
Example of a bi-monthly pay reference period calendar
| Tax months | PRP |
|---|---|
| 1 – 2 | 6 Apr to 5 June |
| 3 – 4 | 6 June to 5 Aug |
| 5 – 6 | 6 Aug to 5 Oct |
| 7 – 8 | 6 Oct to 5 Dec |
| 9 – 10 | 6 Dec to 5 Feb |
| 11-12 | 6 Feb to 5 Apr |
The first pay reference period of each tax year starts on 6 April and ‘resets’ the calendar for each tax year.