---
title: "Applying penultimate or earlier last working day rules"
slug: "how-to-apply-penultimate-or-earlier-last-working-day-rules-in-cintra-iq"
description: "An overview of the gender pay gap report in Cintra iQ."
updated: 2026-07-29T08:18:57Z
published: 2026-06-10T11:26:20Z
canonical: "help.cintra.co.uk/how-to-apply-penultimate-or-earlier-last-working-day-rules-in-cintra-iq"
---

> ## Documentation Index
> Fetch the complete documentation index at: https://help.cintra.co.uk/llms.txt
> Use this file to discover all available pages before exploring further.

# Applying penultimate or earlier last working day rules

Cintra iQ allows you to make employee payments on the last working day, less 1, 2, or 3 days.

1. To use this option, navigate to **Payroll → Payroll Setup → Employer Setup**.
2. Select the correct employer
3. In the PAYE & Payrolls tab, select the payroll associated with the selected PAYE scheme.
4. In the 'Main Settings' tab, locate the 'Payments made:' dropdown and select the number of days (1, 2, or 3) prior to the last day of each month that you want to pay employees.

![](https://cdn.document360.io/fc2cda72-4645-4b36-96bf-60439ec11f11/Images/Documentation/QD4dFQ6u2b5WGZN_KzwtUVkosUDRXrLa_A.png)

> [!NOTE]
> **Note:** if you are making a change to a live payroll, the new normal pay date will take effect once you roll your period forward.

> [!NOTE]
> **Note 2:** You can dictate how your actual pay date is moved if the normal pay date falls on a non-banking day (for example, 31st May 2025 is a Saturday). Follow this link for step-by-step instructions:[How do I change pay date rules for non-banking days in Cintra iQ](/iq/docs/how-do-i-change-pay-date-rules-for-non-banking-days-in-cintra-iq)