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RD 11: Amount of tax in certain circumstances
or “How tax amounts can be adjusted for special cases”
You could also call this:

“How tax is calculated when you receive multiple salary or wage payments in a week”

If you get more than one payment of salary or wages from your employer in a week or part of a week, this law applies to you. It doesn’t matter if the payments are for one job or multiple jobs with that employer.

However, if you’re a casual farm worker, an election-day worker, or a non-resident seasonal worker, this law doesn’t apply to your salary or wages.

When you get multiple payments in a week, the total amount of tax taken out should be the same as if all the payments were combined into one single payment for that week.

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Next up: RD 13: Advance payments

or “How employers handle tax on advance payments of salary, wages, or holiday pay”
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Part R General collection rules
Employment-related taxes: Adjustments for certain PAYE income payments

RD 12Multiple payments of salary or wages

  1. This section applies when an employee receives more than 1 payment of salary or wages from their employer in a week or part of a week. The employment may relate to 1 or more employment situations with that employer.

  2. This section does not apply to salary or wages from employment as a casual agricultural employee, election-day worker, or non-resident seasonal worker.

  3. The total amount of tax for all payments of salary or wages is the amount that would be required to be withheld if all the payments were treated as 1 payment made by the employer for the week.

Notes
  • Section RD 12: replaced, on , by section 201 of the Taxation (Annual Rates for 2017–18, Employment and Investment Income, and Remedial Matters) Act 2018 (2018 No 5).