For employees who are not paid at regular intervals; their net earnings should be divided by the number of days since the last payment and the following table should be used to work out the appropriate daily deductions, which in turn should be multiplied by the number of days in the period.

CTAEO deduction rates from earnings paid irregularly

Net earnings	Deduction rate (%)
Not exceeding £11	0
Exceeding £11 but not exceeding £20	3
Exceeding £20 but not exceeding £27	5
Exceeding £27 but not exceeding £33	7
Exceeding £33 but not exceeding £52	12
Exceeding £52 but not exceeding £72	17
Exceeding £72	17 in respect of the first £72 and 50 in respect of the remainder

  

Example

An employee's net pay

• (a) £90 (from 1 April to 9 April - nine days)
• (b) £120 (from 10 April to 19 April - 10 days)
• (c) £176 (from 20 April to 30 April - 11 days)

The deductions to be made would be:

(a) 90/9 = £10

• Daily deduction = £10 x 3 per cent (30p)
• Deduction to be made for period = 9 x 0.30 = 2.70

(b) 120/10 = £12

• Daily deduction = £12 x 3 per cent (36p)
• Deduction to be made for period = 10 x 0.36 = £3.60

(c) 176/11 = £16

• Daily deduction = £16 x 5 per cent (80p)
• Deduction to be made for period = 11 x 0.80 = £8.80