Simply put if your payroll date falls on Friday the 31st December 2010 then you will have a week 53 payroll period, otherwise no. In a week 53 situation the payroll period must be run individually and cannot be part of a two week calculation for holiday shutdown as week 53 is run on week one calculation basis and not a cumulative basis. As a result, the employee will get the benefit of more than the year’s total tax credits and standard rate cut-off point