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HMRC internal manual

National Insurance Manual

From
HM Revenue & Customs
Updated
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Class 1 Structural Overview: Earnings periods

 

So that the contributions liability can be properly determined in the light of the various pay arrangements in existence, it is necessary to assign to each employee an earnings period (‘EP’) in relation to each employment, if they have more than one. The rules for determining this period are set out in NIM08000 onwards.