This is because their regular payday may fall on the non-banking days of Good Friday, Saturday, Sunday or Easter Monday.
Refer to CWG2: Further guide to PAYE and National Insurance contributions 2015 to 2016, and the February 2015 Employer Bulletin, for detailed guidance on how to report your PAYE in these circumstances when a payment is made on either the:
- last working day before the regular payday
- next working day after the regular payday
The end of the tax year also falls within the Easter period. Read full guidance on sending final PAYE reports, including deadlines and what to do if you make a mistake.