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PAYEWise.ie is independent and is not part of Revenue.
Glossary
A payroll method where each pay period is taxed on its own, ignoring earlier periods. Often used after a job change or when Revenue needs more information.
On a week 1 basis you may overpay if your credits were unused earlier in the year. An end-of-year review corrects this.
Also searched as: week one basis, week 1, month 1 basis, non-cumulative.
Seed definition reviewed 2026-10-28. Editorial verification by a tax-qualified reviewer is required before indexing.