An employee is turning 65 during the tax year, but at the moment it doesn't seem like the secondary rebate is included in PAYE calculations?

openHR will include the secondary rebate for the entire tax year once the person turns 65 years of age. Our reasoning behind this is that should a person sadly pass before turning 65, it is our understanding that in their final tax assessment they/their estate will not qualify for this secondary rebate even though they would have been 65 years of age at the end of the tax year, because, they didn't reach that age and they were 64 at the time of passing. As always, you are free to override calculations you do not agree with manually. Otherwise, you will note a big reduction in PAYE on their payslips later in the year when the employee finally turns 65.

Updated at 2026-04-16 14:55:46

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