Payroll year end close and PR tax table update.

I have worked with GP for many years, and recently started working with SL again. I am working with SL 2018 CU3.

In Dynamics SL payroll, do you have to close payroll for 2021 before you process payroll for 2022?

Do you have to close 2021 before you load the PR tax tables for 2022?

On the screen to load the tax tables there is a field for the calendar year. 

Thank you for your help