The Irish Tax Year runs from 1st January to 31st December.
The number of weeks is determined by the day on which the employees are paid. Most years will have 52 weeks but occasionally a 'week 53' will occur. This will only happen if normal pay day falls on 30th or 31st December.
For example if the your normal pay day is Wednesday, then you will have a week 53 payroll in 2025 as the 31st December falls on a Wednesday.
If the pay dates have been incorrectly altered, due to the employees being paid early, then this can cause the payroll to roll into week 53 in error. If processing pay early, it is normally recommended that the pay dates in Periods Maintenance are not adjusted as this can affect Tax & USC values.
As the employees have been rolled into week 53 and the payroll has been calculated, this has resulted in larger than normal tax and USC values.
The payroll should be reset and the timesheets should be cleared down.
A data fix will then need to be run by COINS Support to reverse the Start New Period and roll back the payroll to week 52.
The Week 53 pay period should be removed and the pay date for week 52 should be adjusted so that it is correct.
The payroll can then be rolled forward into week 1 of the new tax year.
Once the payroll has been successfully rolled into week 1, make sure the tax tables are up to date wit the Revenue and then you can process week 1