The date of accrual refers to the date on which an amount becomes an unconditional right for an individual. It is the date when the individual becomes entitled to receive the amount, even if it has not been paid yet. This date is important for determining when PAYE (Pay-As-You-Earn) should be deducted from the remuneration.

Although accrual can be later than the actual received (paid) date, taxation will happen on the earliest of the 2 dates (accrued or received).