Normally, week 53 occurs if your regular pay date for weekly, fortnightly or four weekly paid employees falls on 5 April. This is because the number of days in the tax year doesn't divide into a whole number of tax weeks.
However, in the 2023/2024 tax year February has an extra day due to 2024 being a leap year. This extra day means that there are two days in week 53 this year:
- Thursday 4 April 2024, and
- Friday 5 April 2024