Italy Resorts8. Payroll Period The payroll period is a period of service for which you usually paywages. When you have a regular payroll period, withhold income tax forthat time period even if your employee does not work the full period. When you do not have a payroll period, withhold the tax as if youpaid wages for a daily or miscellaneous payroll period. Figure thenumber of days (including Sundays and holidays) in the period coveredby the wage payment. If the wages are unrelated to a specific lengthof time (e.g., commissions paid on completion of a sale), count backthe number of days from the payment period to the latest of: The last wage payment made during the same calendaryear, The date employment began, if during the same calendar year,or hotel rooms AmsterdamJanuary 1 of the same year. When you pay an employee for a period of less than 1 week, and theemployee signs a statement under penalties of perjury that he or sheis not working for any other employer during the same week for wagessubject to withholding, figure withholding based on a weekly payrollperiod. If the employee later begins to work for another employer forwages subject to withholding, the employee must notify you within 10days. You then figure withholding based on the daily or miscellaneousperiod.